Code of Federal Regulations Title 26. Internal Revenue § 26.48.4082–1 Diesel fuel and kerosene;  exemption for dyed fuel

(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.

(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.

(e) Effective date—(1) Except as provided in paragraph (e)(2) of this section, this section is applicable March 14, 1996.

(2) [Reserved]. For further guidance, see § 48.4082–1T(e)(2).