# Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax
> **IRS** · Final regulations; conforming amendments to temporary regulations; and removal of temporary regulations. · Published 2000-03-31 · Effective 2000-03-31 · 65 FR 17149
## Document
- **Document number:** 00-7351
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 17149
- **CFR reference:** 26 CFR 40
- **Publication date:** 2000-03-31
- **Effective date:** 2000-03-31
- **Treasury docket:** TD 8879
## Abstract

This document contains final regulations relating to the kerosene and aviation fuel excise taxes, the tax on the use of certain highway vehicles, and the tax on the first retail sale of certain tractors and truck, trailer, and semitrailer chassis and bodies (highway vehicles). The regulations relating to kerosene affect the tax liability of certain refiners, terminal operators, and persons that sell, buy, or use kerosene. The regulations relating to aviation fuel affect certain producers and retailers of aviation fuel. The regulations relating to the taxes on highway vehicles affect vehicle manufacturers, dealers, and owners.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/03/31/00-7351/kerosene-tax-aviation-fuel-tax-taxable-fuel-measurement-and-reporting-tax-on-heavy-trucks-and)
---
*AI Analytics · CC0 1.0*