other · Treasury · Rule · Published 1996-12-17 · Effective 1996-12-17 · 61 FR 66215
Document
Document number
96-31857
Federal Register citation
61 FR 66215
CFR reference
26 CFR 48
Type
Rule
Action
Temporary regulations.
Category
other
Sub-agency
Treasury
Publication date
1996-12-17
Effective date
1996-12-17
Treasury docket
TD 8693
Abstract
This document contains temporary regulations relating to the application of the diesel fuel excise tax to fuel used in Alaska. The regulations implement certain changes made by the Small Business Job Protection Act of 1996. They affect certain enterers, refiners, retailers, terminal operators, throughputters, wholesale distributors, and users. The text of these regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.