Treasury Regulations · 26 CFR
§ 48.4081-8. Taxable fuel; measurement.
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. § 4081
Cite as 26 CFR § 48.4081-8
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 18, 2001 by 66 FR 27597
- Issued under
- 26 U.S.C. § 4081
- Length
- 39 words · about 1 min to read
¶(a) In general. Volumes of taxable fuel may be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit.
¶(b) Effective date. This section is applicable January 1, 1994.
[66 FR 27597, May 18, 2001]
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 (66 FR 27597)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 48 Manufacturers and retailers excise taxes
- Subpart H Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
- Taxable Fuel
Nearby sections
- § 48.4081-4 Gasoline; special rules for gasoline blendstocks.
- § 48.4081-5 Taxable fuel; notification certificate of taxable fuel registrant.
- § 48.4081-6 Gasoline; gasohol.
- § 48.4081-7 Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).
- § 48.4081-8 Taxable fuel; measurement.
- § 48.4082-1 Diesel fuel and kerosene; exemption for dyed fuel.
- § 48.4082-1T Diesel fuel and kerosene; exemption for dyed fuel (temporary).
- § 48.4082-2 Diesel fuel and kerosene; notice required for dyed fuel.
- § 48.4082-4 Diesel fuel and kerosene; back-up tax.