Par. 16. Section 48.4081-8 is revised to read as follows:
(a) In general. For purposes of the tax imposed by section 4081, gallons of taxable fuel may be measured on the basis of--
(1) Actual volumetric gallons;
(2) Gallons adjusted to 60 degrees Fahrenheit; or
(3) Any other temperature adjustment method approved by the Commissioner.
(b) Effective date. This section is effective January 1, 1994.