Gasoline & Diesel Fuel Excise Tax;
Special Rules for Alaska; Definitions

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 40 and 48 [TD 8748] RIN 1545-AU53

TITLE: Gasoline and Diesel Fuel Excise Tax; Special Rules for Alaska; Definitions

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final regulations relating to the application of the diesel fuel excise tax to fuel used in Alaska. This document also contains final regulations relating to the gasoline and diesel fuel excise tax definitions. The regulations implement certain changes made by the Omnibus Budget Reconciliation Act of 1993 and the Small Business Job Protection Act of 1996. They affect certain enterers, refiners, retailers, terminal operators, throughputters, wholesale distributors, and users.

DATES: These regulations are effective January 2, 1998. For dates of applicability of these regulations, see 48.4082-5(h) and 48.6715-1(a)(3).

FOR FURTHER INFORMATION CONTACT: Frank Boland (202) 622-3130 (not a toll-free call).

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