Gasoline & Diesel Fuel Excise Tax; Dye Injection
Systems & Markers; Measurement
[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 48 [PS-6-95] RIN 1545-AT18
TITLE: Gasoline and Diesel Fuel Excise Tax; Dye Injection Systems and Markers; Measurement
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking and notice of public hearing.
SUMMARY: This document contains proposed regulations relating to the gasoline and diesel fuel excise tax. The proposed regulations reflect and implement certain changes made by the Revenue Reconciliation Act of 1990 and the Omnibus Budget Reconciliation Act of 1993 (the 1993 Act). They affect certain enterers, refiners, terminal operators, and throughputters. This document also provides a notice of public hearing on these proposed regulations.
DATES: Written comments and outlines of oral comments to be presented at the public hearing scheduled for June 20, 1996, must be received by [INSERT DATE 90 DAYS AFTER DATE OF PUBLICATION OF THIS DOCUMENT IN THE FEDERAL REGISTER].
ADDRESSES: Send submissions to: CC: DOM: CORP: R (PS-6-95), room 5228, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. In the alternative, submissions may be hand delivered between the hours of 8 a.m. and
5 p.m. to: CC: DOM: CORP: R (PS-6-95), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. The public hearing will be held in the IRS Auditorium, Seventh Floor, 7400 Corridor, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Frank Boland, (202) 622-3130; concerning submissions and the hearing, Christina Vasquez at (202) 622-7190; (not toll-free numbers).
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