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§ 48.4081-8 Taxable fuel; measurement.

26 CFR 48.4081-8

Citation26 CFR 48.4081-8
CorpusDaily eCFR
Displayed edition2026-09-08
Last updated2026-09-08

§ 48.4081-8 Taxable fuel; measurement.

(a) In general. Volumes of taxable fuel may be measured on the basis of actual volumetric gallons or gallons adjusted to 60 degrees Fahrenheit.

(b) Effective date. This section is applicable January 1, 1994.

[66 FR 27597, May 18, 2001]