Diesel Fuel and Kerosene Excise Tax; Dye Injection
other · IRS · Rule · Published 2005-04-26 · Effective 2005-10-24 · 70 FR 21332
Document
Document number
05-8236
Federal Register citation
70 FR 21332
CFR reference
26 CFR 48
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2005-04-26
Effective date
2005-10-24
Treasury docket
TD 9199
Abstract
This document contains regulations relating to the diesel fuel and kerosene excise tax. These regulations reflect changes made by the American Jobs Creation Act of 2004 regarding mechanical dye injection systems for diesel fuel and kerosene. These regulations affect certain enterers, refiners, terminal operators, and throughputters. The text of the temporary regulation also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject elsewhere in this issue of the Federal Register.