# Gasoline and Diesel Fuel Excise Tax; Special Rules for Alaska; Definitions
> **IRS** · Final regulations. · Published 1998-01-02 · Effective 1998-01-02 · 63 FR 24
## Document
- **Document number:** 97-33988
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 24
- **CFR reference:** 26 CFR 40
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/01/02/97-33988/gasoline-and-diesel-fuel-excise-tax-special-rules-for-alaska-definitions)
---
*AI Analytics · CC0 1.0*