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26 CFR 48.4101-1T - Taxable fuel; registration (temporary).

There are 3 Updates appearing in the Federal Register for 26 CFR 48. Select the tab below to view, or View eCFR (GPOAccess)
§ 48.4101-1T
Taxable fuel; registration (temporary).
(a) through (f)(4)(ii)(A) [Reserved] For further guidance see § 48.4104-1(a) through (f)(4)(ii)(A).
(B) Basis for determination. The determination under § 48.4101-1(f)(4)(ii) must be based on all information relevant to the applicant's financial status.
(f) (4) through (h)(3)(iii) [Reserved] For further guidance, see § 48.4101-1(f)(4)(iii) 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) through (l)(4) [Reserved] For further guidance, see § 48.4101-1(h)(3)(v) through (l)(4).
(l) (5) Effective/applicability date. Paragraph (f)(4)(ii)(B) of this section applies on July 6, 2011.
(l) (6) Expiration date. The applicability of paragraph (f)(4)(ii)(B) of this section expires on or before July 1, 2014.
[T.D. 9199, 70 FR 21334, Apr. 26, 2005, as amended by T.D. 9533, 76 FR 39283, July 6, 2011]

Title 26 published on 2012-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2013-03-13; vol. 78 # 49 - Wednesday, March 13, 2013
    1. 78 FR 15877 - Taxable Medical Devices; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting Amendment.
      This correction is effective on March 13, 2013 and is applicable after December 31, 2012.
      26 CFR Part 48

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code
USC : Title 19 - CUSTOMS DUTIES

§ 1623 - Bonds and other security

USC: Title 26a

§ 422

§ 4041

§ 4051

§ 4052

§ 4061

§ 4064

§ 4071

§ 4073

§ 4081

§ 4082

§ 4083

§ 4101

§ 4222

§ 4293

§ 4483

§ 6427

Statutes at Large

92 Stat. 1257

Public Laws

95-458

Title 26 published on 2012-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 48 after this date.

  • 2013-03-13; vol. 78 # 49 - Wednesday, March 13, 2013
    1. 78 FR 15877 - Taxable Medical Devices; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Correcting Amendment.
      This correction is effective on March 13, 2013 and is applicable after December 31, 2012.
      26 CFR Part 48