26 CFR § 48.4041-0 - Applicability of regulations relating to diesel fuel after December 31, 1993.

Sections 48.4041–3 through 48.4041–17 do not apply to sales or uses of diesel fuel after December 31, 1993. For rules relating to the diesel fuel tax imposed by section 4041 after that date, see § 48.4082–4.

[T.D. 8659, 61 FR 10453, Mar. 14, 1996]