[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]