26 CFR 48.4081-8 - Taxable fuel; measurement.

Regulations last checked for updates: May 02, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

§ 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]

authority: 26 U.S.C. 7805,unless

cite as: 26 CFR 48.4081-8