Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024
All TitlesTitle 26Chapter IPart 48Subpart H - Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
View all text of Subpart H [§ 48.4052-1 - § 48.4102-1]
§ 48.4081-8 - Taxable fuel; measurement.

(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.

[66 FR 27597, May 18, 2001]
authority: 26 U.S.C. 7805,unless
cite as: 26 CFR 48.4081-8
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