# Treas. Reg. § 48.4041-0: Applicability of regulations relating to diesel fuel after December 31, 1993.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-48.4041-0>. Interprets 26 U.S.C. § 4041.

Sections 48.4041-3 through 48.4041-17 do not apply to sales or uses of diesel fuel after December 31, 1993. For rules relating to the diesel fuel tax imposed by section 4041 after that date, see § 48.4082-4. 

[T.D. 8659, 61 FR 10453, Mar. 14, 1996]