Implements § 4041Open in workspace
Reg. § 48.4041-0 Applicability of regulations relating to diesel fuel after December 31, 1993.
26 CFR § 48.4041-0eCFR, current through 2026-07-14
Sections 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 after that date, see .
[T.D. 8659, 61 FR 10453, Mar. 14, 1996]
Source: decipher.legal/cfr/26/48.4041-0 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14