# Gasoline and Diesel Fuel Excise Tax; Registration Requirements
> **IRS** · Final regulations. · Published 1996-03-14 · Effective 1996-03-14 · 61 FR 10450
## Document
- **Document number:** 96-5586
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 10450
- **CFR reference:** 26 CFR 40
- **Publication date:** 1996-03-14
- **Effective date:** 1996-03-14
- **Treasury docket:** TD 8659
## Abstract

This document contains final regulations relating to the taxes on gasoline and diesel fuel. This document also removes obsolete excise tax regulations. The regulations reflect and implement certain changes made by the Omnibus Budget Reconciliation Act of 1990 and the Omnibus Budget Reconciliation Act of 1993 (the 1993 Act). The regulations affect certain blenders, enterers, industrial users, refiners, terminal operators, and throughputters. The regulations also affect certain persons that sell, buy, or use diesel fuel for a nontaxable use.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/03/14/96-5586/gasoline-and-diesel-fuel-excise-tax-registration-requirements)
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