Source: http://www.law.cornell.edu/cfr/text/26/48.4101-1T
Timestamp: 2013-05-26 05:33:18
Document Index: 239676417

Matched Legal Cases: ['§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48', '§ 48']

26 CFR 48.4101-1T - Taxable fuel; registration (temporary). | Title 26 - Internal Revenue | Code of Federal Regulations | LII / Legal Information Institute
26 CFR 48.4101-1T - Taxable fuel; registration (temporary).
§ 48.4101-1T
(a) through (f)(4)(ii)(A) [Reserved] For further guidance see § 48.4104-1(a) through (f)(4)(ii)(A).
(B) Basis for determination.
The determination under § 48.4101-1(f)(4)(ii) must be based on all information relevant to the applicant's financial status.
(f) (4) through (h)(3)(iii) [Reserved] For further guidance, see § 48.4101-1(f)(4)(iii) through (h)(3)(iii).
(iv) Retention of information.
In addition to any other requirement relating to the retention of records, the terminal operator must—
(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) through (l)(4) [Reserved] For further guidance, see § 48.4101-1(h)(3)(v) through (l)(4).
(l) (5) Effective/applicability date.
Paragraph (f)(4)(ii)(B) of this section applies on July 6, 2011.
(l) (6) Expiration date.
The applicability of paragraph (f)(4)(ii)(B) of this section expires on or before July 1, 2014.
[T.D. 9199, 70 FR 21334, Apr. 26, 2005, as amended by T.D. 9533, 76 FR 39283, July 6, 2011]