# Diesel Fuel and Kerosene Excise Tax; Dye Injection
> **IRS** · Final and temporary regulations. · Published 2005-04-26 · Effective 2005-10-24 · 70 FR 21332
## Document
- **Document number:** 05-8236
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 21332
- **CFR reference:** 26 CFR 48
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/04/26/05-8236/diesel-fuel-and-kerosene-excise-tax-dye-injection)
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