Code of Federal Regulations Title 26. Internal Revenue § 26.48.6715–1 Penalty for misuse of dyed fuel

(1) Diesel fuel or kerosene that satisfies the dyeing and marking requirements of § 48.4082–1(b) and (c) is blended with any undyed liquid and the resulting product satisfies the dyeing and marking requirements of § 48.4082–1(b) and (c).

(2) Diesel fuel or kerosene that satisfies the dyeing and marking requirements of § 48.4082–1(b) and (c) is blended with any other liquid (other than diesel fuel or kerosene) that contains the type and amount of dye and marker required for diesel fuel or kerosene dyed and marked in accordance with § 48.4082–1(b) and (c).

(3) The alteration or attempted alteration occurs in an exempt area of Alaska after September 30, 1996.

(4) Diesel fuel or kerosene that does not satisfy the dyeing and marking requirements of § 48.4082–1(b) and (c) is blended with diesel fuel or kerosene that satisfies the dyeing and marking requirements of § 48.4082–1(b) and (c) and the blending occurs as part of a use described in § 48.4082–4(c) or § 48.6427–8(b)(1)(vii)(C) or (D).