View all text of Subpart F [§ 48.4041-0 - § 48.4041-21]
§ 48.4041-0 -
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.