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Treasury Regulations (26 C.F.R.)

26 CFR § 48.4082-1

Diesel fuel and kerosene; exemption for dyed fuel.

Official textecfr.govlast amended

# (a) Exemption.

Tax is not imposed by section 4081 on the removal, entry, or sale of any diesel fuel or kerosene if—

(1) The person otherwise liable for tax is a taxable fuel registrant;

(2) In the case of a removal from a terminal, the terminal is an approved terminal; and

(3) The diesel fuel or kerosene satisfies the dyeing and marking requirements of paragraphs (b), (c), and (d) of this section.

# (b) Dyeing requirements.

Diesel fuel or kerosene satisfies the dyeing requirement of this paragraph (b) only if the diesel fuel or kerosene contains—

(1) The dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3.9 pounds of the solid dye standard Solvent Red 26 per thousand barrels of diesel fuel or kerosene; or

(2) Any dye of a type and in a concentration that has been approved by the Commissioner.

# (c) Marking requirements.

[Reserved]

# (d)

[Reserved]. For further guidance, see § 48.4082-1T(d).

# (e)

Effective date—(1) Except as provided in paragraph (e)(2) of this section, this section is applicable March 14, 1996.

(2) [Reserved] For further guidance, see § 48.4082-1T(e)(2).

[T.D. 8659, 61 FR 10457, Mar. 14, 1996, as amended by T.D. 8879, 65 FR 17157, Mar. 31, 2000; T.D. 9199, 70 FR 21333, Apr. 26, 2005]

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In this part (40 sections)
  1. 48.4063-3 · Other tax-free sales.
  2. 48.4064-1 · Gas guzzler tax.
  3. 48.4071-1 · Imposition and rates of tax.
  4. 48.4071-2 · Determination of weight.
  5. 48.4071-3 · Imposition of tax on tires and tubes delivered to…
  6. 48.4071-4 · Original equipment tires on imported articles.
  7. 48.4072-1 · Definitions.
  8. 48.4073 · [Reserved]
  9. 48.4073-1 · Exemption of tires of certain sizes.
  10. 48.4073-2 · Exemption of tires with internal wire fastening.
  11. 48.4073-3 · Exemption of tread rubber used for recapping nonhighway…
  12. 48.4073-4 · Other tax-free sales.
  13. 48.4081-1 · Taxable fuel; definitions.
  14. 48.4081-2 · Taxable fuel; tax on removal at a terminal rack.
  15. 48.4081-3 · Taxable fuel; taxable events other than removal at the…
  16. 48.4081-4 · Gasoline; special rules for gasoline blendstocks.
  17. 48.4081-5 · Taxable fuel; notification certificate of taxable fuel…
  18. 48.4081-6 · Gasoline; gasohol.
  19. 48.4081-7 · Taxable fuel; conditions for refunds of taxable fuel tax…
  20. 48.4081-8 · Taxable fuel; measurement.
  21. 48.4082-1 · Diesel fuel and kerosene; exemption for dyed fuel.
  22. 48.4082-1T · Diesel fuel and kerosene; exemption for dyed fuel…
  23. 48.4082-2 · Diesel fuel and kerosene; notice required for dyed fuel.
  24. 48.4082-3 · Diesel fuel and kerosene; visual inspection devices.…
  25. 48.4082-4 · Diesel fuel and kerosene; back-up tax.
  26. 48.4082-5 · Diesel fuel and kerosene; Alaska.
  27. 48.4082-6 · Kerosene; exemption for aviation-grade kerosene.
  28. 48.4082-7 · Kerosene; exemption for feedstock purposes.
  29. 48.4083-1 · Taxable fuel; administrative authority.
  30. 48.4091-3 · [Reserved]
  31. 48.4101-1 · Taxable fuel; registration.
  32. 48.4101-2 · Information reporting.
  33. 48.4102-1 · Inspection of records by State or local tax officers.
  34. 48.4121-1 · Imposition and rate of tax on coal.
  35. 48.4161(a) · (a) [Reserved]
  36. 48.4161(a)-1 · (a)-1 Imposition and rate of tax; fishing equipment.
  37. 48.4161(a)-2 · (a)-2 Meaning of terms.
  38. 48.4161(a)-3 · (a)-3 Parts and accessories.
  39. 48.4161(a)-4 · (a)-4 Use considered sale.
  40. 48.4161(a)-5 · (a)-5 Tax-free sales.
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