26 CFR 48.4082-1 - Diesel fuel and kerosene; exemption for dyed fuel.

§ 48.4082-1 Diesel fuel and kerosene; exemption for dyed fuel.

(a)Exemption. Tax is not imposed by section 4081 on the removal, entry, or sale of any diesel fuel or kerosene if -

(1) The person otherwise liable for tax is a taxable fuel registrant;

(2) In the case of a removal from a terminal, the terminal is an approved terminal; and

(3) The diesel fuel or kerosene satisfies the dyeing and marking requirements of paragraphs (b), (c), and (d) of this section.

(b)Dyeing requirements. Diesel fuel or kerosene satisfies the dyeing requirement of this paragraph (b) only if the diesel fuel or kerosene contains -

(1) The dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3.9 pounds of the solid dye standard Solvent Red 26 per thousand barrels of diesel fuel or kerosene; or

(2) Any dye of a type and in a concentration that has been approved by the Commissioner.

(c)Marking requirements. [Reserved]

(d) [Reserved]. For further guidance, see § 48.4082-1T(d).

(e)Effective date - (1) Except as provided in paragraph (e)(2) of this section, this section is applicable March 14, 1996.

(2) [Reserved] For further guidance, see § 48.4082-1T(e)(2).

[T.D. 8659, 61 FR 10457, Mar. 14, 1996, as amended by T.D. 8879, 65 FR 17157, Mar. 31, 2000; T.D. 9199, 70 FR 21333, Apr. 26, 2005]

Title 26 published on 2015-12-02

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

  • 2016-10-20; vol. 81 # 203 - Thursday, October 20, 2016
    1. 81 FR 72561 - Excise Tax; Tractors, Trailers, Trucks, and Tires; Definition of Highway Vehicle; Hearing
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Notice of a public hearing on notice of proposed rulemaking.
      The public hearing is being held on Monday, November 21, 2016, at 10:00 a.m. The IRS must receive outlines of the topics to be discussed at the public hearing by Monday, November 7, 2016.
      26 CFR Parts 41, 48, and 145