Treasury Regulations · 26 CFR
§ 48.4041-0. Applicability of regulations relating to diesel fuel after December 31, 1993.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 4041
Cite as 26 CFR § 48.4041-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 14, 1996 by T.D. 8659
- Issued under
- 26 U.S.C. § 4041
- Length
- 47 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8659 (61 FR 10453)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 48 Manufacturers and retailers excise taxes
- Subpart F Special Fuels
Nearby sections
- § 48.4041-0 Applicability of regulations relating to diesel fuel after December 31, 1993.
- § 48.4041-3 Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.
- § 48.4041-4 Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation.
- § 48.4041-5 Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application.
- § 48.4041-6 Application of tax on use of taxable liquid fuel.