Gasoline and Diesel Fuel Excise Tax; Special Rules for Alaska; Definitions
other · IRS · Rule · Published 1998-01-02 · Effective 1998-01-02 · 63 FR 24
Document
Document number
97-33988
Federal Register citation
63 FR 24
CFR reference
26 CFR 40
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1998-01-02
Effective date
1998-01-02
Treasury docket
TD 8748
Abstract
This document contains final regulations relating to the application of the diesel fuel excise tax to fuel used in Alaska. This document also contains final regulations relating to the gasoline and diesel fuel excise tax definitions. The regulations implement certain changes made by the Omnibus Budget Reconciliation Act of 1993 and the Small Business Job Protection Act of 1996. They affect certain enterers, refiners, retailers, terminal operators, throughputters, wholesale distributors, and users.