[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4082-2]

[Page 124-125]
 
                       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. 48.4082-2  Diesel fuel and kerosene; notice required for dyed fuel.

    (a) In general. A legible and conspicuous notice stating ``DYED 
DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE'' must be

[[Page 125]]

posted by a seller on any retail pump or other delivery facility where 
it sells dyed diesel fuel for use by its buyer. A legible and 
conspicuous notice stating ``DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY 
FOR TAXABLE USE'' must be posted by a seller on any retail pump or other 
delivery facility where it sells dyed kerosene for use by its buyer. Any 
seller that fails to post the required notice on any retail pump or 
other delivery facility where it sells dyed fuel is, for purposes of the 
penalty imposed by section 6715, presumed to know that the fuel will not 
be used for a nontaxable use.
    (b) Cross reference; terminal operators. For the requirement that 
terminal operators provide a notice with respect to dyed fuel, see Sec. 
48.4101-1(h)(3) (relating to terms and conditions of registration for 
terminal operators).
    (c) Effective date. This section is applicable with respect to 
diesel fuel after December 31, 1993, and with respect to kerosene after 
June 30, 1998.

[T.D. 8879, 65 FR 17157, Mar. 31, 2000]