# Prop. Treas. Reg. § 48.4081-8: Taxable fuel; measurement.

Proposed regulation, not in force. PS-66-93, 94-25763, published 1994-10-19 <https://www.federalregister.gov/documents/1994/10/19/94-25763/gasoline-and-diesel-fuel-excise-tax-rules-relating-to-gasohol-tax-on-compressed-natural-gas>. Interprets 26 U.S.C. § 4081.

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.