26 CFR § 48.4081-8 - Taxable fuel; measurement.

---
identifier: "/us/cfr/t26/s48.4081-8"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 48.4081-8 - Taxable fuel; measurement."
title_number: 26
title_name: "Internal Revenue"
section_number: "48.4081-8"
section_name: "Taxable fuel; measurement."
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"
---


# 48.4081-8 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]