[Code of Federal Regulations] [Title 26, Volume 15] [Revised as of April 1, 2001] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR48.4082-1] [Page 133] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (Continued) PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents Subpart H--Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Sec. 48.4082-1 Diesel fuel and kerosene; exemption for dyed fuel. (a) Exemption. Tax is not imposed by section 4081 on the removal, entry, or sale of any diesel fuel or kerosene if-- (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-- (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] (d) Time for adding the dye and marker. [Reserved] (e) Effective date. This section is effective March 14, 1996. [T.D. 8659, 61 FR 10457, Mar. 14, 1996, as amended by T.D. 8879, 65 FR 17157, Mar. 31, 2000]