# Entry of Taxable Fuel
> **IRS** · Final and temporary regulations. · Published 2004-07-30 · Effective 2004-09-28 · 69 FR 45587
## Document
- **Document number:** 04-17449
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 45587
- **CFR reference:** 26 CFR 48
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/07/30/04-17449/entry-of-taxable-fuel)
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