§ 48.4041-0 Applicability of regulations relating to diesel fuel after December 31, 1993.
Sections 48.4041-3 through 48.4041-17 do not apply to sales or uses of diesel fuel after December 31, 1993. For rules relating to the diesel fuel tax imposed by section 4041 after that date, see § 48.4082-4.
[T.D. 8659, 61 FR 10453, Mar. 14, 1996]