Source: https://www.federalregister.gov/documents/2005/04/26/05-8236/diesel-fuel-and-kerosene-excise-tax-dye-injection
Timestamp: 2017-08-17 04:12:35
Document Index: 382276672

Matched Legal Cases: ['§\u200948', '§\u200948', '§\u200948', '§\u200948', '§\u200948', '§\u200948', '§\u200948', '§\u200948', '§\u200948', '§\u200948', '§\u200948', '§\u200948', '§\u200948', '§\u200948', '§\u200948', '§\u200948']

A Rule by the Internal Revenue Service on 04/26/2005
70 FR 21332
21332-21335 (4 pages)
TD 9199
1545-BE44
05-8236
https://www.federalregister.gov/d/05-8236 https://www.federalregister.gov/d/05-8236
This document contains regulations relating to the diesel fuel and kerosene excise tax. These regulations reflect changes made by the American Jobs Creation Act of 2004 regarding mechanical dye injection systems for diesel fuel and kerosene. These regulations affect certain enterers, refiners, terminal operators, and throughputters. The text of the temporary regulation also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject elsewhere in this issue of the Federal Register.
Applicability Dates: For dates of applicability, see §§ 48.4082-1T(e) and 48.4101-1T(h)(3)(iv).
For further information concerning this collection of information, and where to submit comments on the collection of information and the accuracy of the estimated burden, and suggestions for reducing this burden, please refer to the preamble to the cross-referencing notice of proposed Start Printed Page 21333rulemaking published in the Proposed Rules section of this issue of the Federal Register.
These temporary regulations also set out ongoing duties of the operator of an approved mechanical injection system to maintain the system's security standards and to keep certain records. However, no particular form for the records is prescribed.
(d) [Reserved]. For further guidance, see § 48.4082-1T(d).
(2) [Reserved] For further guidance, see § 48.4082-1T(e)(2).
§ 48.4082-1T
(a) through (c) [Reserved]. For further guidance, see § 48.4082-1(a) through (c).
(d) Time and method for adding dye—(1) In general. Except as provided by paragraph (d)(6) of this section, diesel fuel or kerosene satisfies the dyeing requirements of this paragraph (d) only if the dye required by § 48.4082-1(b) is combined with the diesel fuel or kerosene by means of a mechanical injection system that is approved by the Commissioner for use Start Printed Page 21334at the facility where the dyeing occurs. Application for approval must be made in the form and manner required by the Commissioner. Rules similar to the rules of § 48.4101-1(g) apply to the Commissioner's action on the applications.
(i) The system has features that automatically inject an amount of dye that satisfies the concentration requirements of § 48.4082-1(b) into diesel fuel or kerosene as the diesel fuel or kerosene is delivered from the bulk transfer/terminal system into the transport compartment of a truck, trailer, railroad car, or other means of nonbulk transfer;
(4) Mechanical injection system; duty of the operator of a mechanical injection system to maintain the system's security standards. Each operator of a mechanical injection system must—
(6) Sales and entries. For purposes of determining whether tax is imposed by section 4081 on a sale or entry of diesel fuel or kerosene, such fuel satisfies the dyeing requirements of this paragraph (d) only if the dye required by § 48.4082-1(b) is combined with the fuel before the sale or entry and the seller or enterer has in its records evidence (such as a certificate from the terminal operator providing the fuel) establishing that the dye was combined with the fuel by means of a mechanical injection system. Thus, for example, diesel fuel or kerosene that is entered into the United States by means of nonbulk transfer (such as a railroad car) does not satisfy the requirements of this paragraph (d) if the required dye and marker are combined with diesel fuel or kerosene after the diesel fuel or kerosene has been entered into the United States.
(e) and (e)(1) [Reserved]. For further guidance, see § 48.4082-1(e) and (e)(1).
(iv) [Reserved]. For further guidance, see § 48.4101-1T(h)(3)(iv).
§ 48.4101-1T
Taxable fuel; registration (temporary).
(a) through (h)(3)(iii) [Reserved]. For further guidance, see § 48.4101-1(a) through (h)(3)(iii).
(A) Maintain the information described in § 48.4101-1(h)(3)(ii) at the terminal from which the removal occurred for at least 3 months after the removal to which it relates in the case of information relating to removals before January 1, 2006, and at least 12 months after the removal to which it relates in the case of information relating to removals after December 31, 2005; and
(B) Maintain the information described in § 48.4101-1(h)(3)(iii) at the terminal where the dye was received for at least 3 months after the receipt in the case of receipts before January 1, 2006, and at least 12 months after the receipt in the case of receipts after December 31, 2005.
(h)(3)(v) through (l) [Reserved] For further guidance see § 48.4101-1(h)(3)(v) through (l).
Start Part Start Printed Page 21335
Approved: April 15, 2005.
[FR Doc. 05-8236 Filed 4-25-05; 8:45 am]