# Entry of Taxable Fuel
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to final and temporary regulations.
**SUMMARY:**
This document contains final and temporary regulations that were published in the *Federal Register* on July 30, 2004 (69 FR 45587), relating to the tax on the entry of taxable fuel into the United States.
**DATES:**
This correction will be effective September 28, 2004.
**FOR FURTHER INFORMATION CONTACT:**
Celia Gabrysh (202) 622-3130 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The final and temporary regulations that are the subject of this correction are under section 4081 of the Internal Revenue Code.
**Need for Correction**
As published, the final regulations (TD 9145), contain an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of TD 9145, which was the subject of FR Doc. 04-17449, is corrected as follows:
On page 45587, column 2, in the preamble under the caption *DATES* last line of the paragraph, the language “48.4081-3T(c)(ii) and (iv).” is corrected to read “48.4081-3T(c)(2)(ii) and (iv).”
LaNita Van Dyke,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).