1. Regulations
  2. title 26
  3. chapter I-i17
  4. part 48
  5. subpart H
  6. subjgrp 14
  7. § 48.4081-8

View all text of Subjgrp 14 [§ 48.4081-1 - § 48.4102-1]

§ 48.4081-8 - Taxable fuel; measurement.

(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]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

CITE AS: 26 CFR 48.4081-8