Treas. Reg. § 48.4082-1 Diesel fuel and kerosene; exemption for dyed fuel.

eCFR as of 2026-10-19 · Interprets § 4082 · Proposed amendments: REG-154000-04 (2005), REG-247678-96 (1996)

(a) Exemption. Tax is not imposed by section 4081 on the removal, entry, or sale of any diesel fuel or kerosene if—

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    “on the removal, entry, or sale of any diesel fuel or kerosene” Opening words
    Textual readingALL OF= Tax is not imposed by section 4081

    (1) The person otherwise liable for tax is a taxable fuel registrant;

    (2) In the case of a removal from a terminal, the terminal is an approved terminal; and

    (3) The diesel fuel or kerosene satisfies the dyeing and marking requirements of paragraphs (b), (c), and (d) of this section.

    (b) Dyeing requirements. Diesel fuel or kerosene satisfies the dyeing requirement of this paragraph (b) only if the diesel fuel or kerosene contains—

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      Textual readingANY OF= Dyeing requirement satisfied

      (1) The dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to at least 3.9 pounds of the solid dye standard Solvent Red 26 per thousand barrels of diesel fuel or kerosene; or

      (2) Any dye of a type and in a concentration that has been approved by the Commissioner.

      (c) Marking requirements. [Reserved]

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        (d) [Reserved]. For further guidance, see § 48.4082-1T(d).

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          (e) Effective date—(1) Except as provided in paragraph (e)(2) of this section, this section is applicable March 14, 1996.

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            (2) [Reserved] For further guidance, see § 48.4082-1T(e)(2).

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              [T.D. 8659, 61 FR 10457, Mar. 14, 1996, as amended by T.D. 8879, 65 FR 17157, Mar. 31, 2000; T.D. 9199, 70 FR 21333, Apr. 26, 2005]