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Treasury Regulations (26 C.F.R.)

26 CFR § 48.4082-2

Diesel fuel and kerosene; notice required for dyed fuel.

Official textecfr.govlast amended

# (a) In general.

A legible and conspicuous notice stating “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” must be posted by a seller on any retail pump or other delivery facility where it sells dyed diesel fuel for use by its buyer. A legible and conspicuous notice stating “DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” must be posted by a seller on any retail pump or other delivery facility where it sells dyed kerosene for use by its buyer. Any seller that fails to post the required notice on any retail pump or other delivery facility where it sells dyed fuel is, for purposes of the penalty imposed by section 6715, presumed to know that the fuel will not be used for a nontaxable use.

# (b) Cross reference; terminal operators.

For the requirement that terminal operators provide a notice with respect to dyed fuel, see § 48.4101-1(h)(3) (relating to terms and conditions of registration for terminal operators).

# (c) Effective date.

This section is applicable with respect to diesel fuel after December 31, 1993, and with respect to kerosene after June 30, 1998.

[T.D. 8879, 65 FR 17157, Mar. 31, 2000]

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