yourstate.us
Home / United States / 26 CFR
26 CFR 48.4081-8

§ 48.4081-8 Taxable fuel; measurement.

United States · 26 CFR — Internal Revenue · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
26 CFR 48.4081-8, § 48.4081-8 Taxable fuel; measurement, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113501
Permanent ID
ys:prov:113501@1
SHA-256
570860aeab9bbcd782d281c2bae1e34373a67d602c46d5c41aff8de334e14ed8

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.