Diesel Fuel Excise Tax; Special Rules for Alaska

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 48 [TD 8693] RIN 1545-AU52

TITLE: Diesel Fuel Excise Tax; Special Rules for Alaska

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Temporary regulations.

SUMMARY: This document contains temporary regulations relating to the application of the diesel fuel excise tax to fuel used in Alaska. The regulations implement certain changes made by the Small Business Job Protection Act of 1996. They affect certain enterers, refiners, retailers, terminal operators, throughputters, wholesale distributors, and users. The text of these regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

DATES: These regulations are effective December 17, 1996. For dates of applicability of these regulations, see 48.4082-5T(g) and 48.6715-2T(b).

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

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