26 C.F.R. § 48.4081-8 Taxable fuel; measurement.
Title 26 - Internal Revenue
(a) In general. Volumes of taxable fuel may be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit. (b) Effective date. This section is applicable January 1, 1994. [66 FR 27597, May 18, 2001]
Title 26: Internal Revenue
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
Taxable Fuel
§ 48.4081-8 Taxable fuel; measurement.
