other · IRS · Rule · Published 2004-07-30 · Effective 2004-09-28 · 69 FR 45587
Document
Document number
04-17449
Federal Register citation
69 FR 45587
CFR reference
26 CFR 48
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2004-07-30
Effective date
2004-09-28
Treasury docket
TD 9145
Abstract
This document contains final and temporary regulations relating to the tax on the entry of taxable fuel into the United States. These regulations affect enterers of taxable fuel, other importers of record, and certain sureties. The text of the temporary regulations also serves as the text of the proposed regulations (REG- 120616-03) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.