26 CFR § 48.4041-0 - Applicability of regulations relating to diesel fuel after December 31, 1993.

---
identifier: "/us/cfr/t26/s48.4041-0"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 48.4041-0 - Applicability of regulations relating to diesel fuel after December 31, 1993."
title_number: 26
title_name: "Internal Revenue"
section_number: "48.4041-0"
section_name: "Applicability of regulations relating to diesel fuel after December 31, 1993."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "48"
part_name: "MANUFACTURERS AND RETAILERS EXCISE TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
cfr_part: "48"
---


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

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]