26 C.F.R. § 48.4101-1T Taxable fuel; registration (temporary).
Title 26 - Internal Revenue
(a) through (h)(3)(iii) [Reserved] For further guidance, see §48.4101–1(a) through (h)(3)(iii). (iv) Retention of information. In addition to any other requirement relating to the retention of records, the terminal operator must— (A) Maintain the information described in §48.4101–1(h)(3)(ii) at the terminal from which the removal occurred for at least 3 months after the removal to which it relates in the case of information relating to removals before January 1, 2006, and at least 12 months after the removal to which it relates in the case of information relating to removals after December 31, 2005; and (B) Maintain the information described in §48.4101–1(h)(3)(iii) at the terminal where the dye was received for at least 3 months after the receipt in the case of receipts before January 1, 2006, and at least 12 months after the receipt in the case of receipts after December 31, 2005. (h)(3)(v) through (l) [Reserved] For further guidance see §48.4101–1(h)(3)(v) through (l). [T.D. 9199, 70 FR 21334, Apr. 26, 2005]
Title 26: Internal Revenue
PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
Taxable Fuel
§ 48.4101-1T Taxable fuel; registration (temporary).
