Gasoline and Diesel Fuel Excise Tax; Rules Relating to Gasohol; Tax on Compressed Natural Gas

摘要

This document contains proposed regulations relating to gasohol blending and the taxes on diesel fuel and compressed natural gas. This document also proposes to remove obsolete excise tax regulations. The proposed regulations reflect and implement certain changes made by the Energy Policy Act of 1992 (the Energy Act) and the Omnibus Budget Reconciliation Act of 1993 (the 1993 Act). The proposed regulations relating to gasoline and diesel fuel affect certain blenders, enterers, industrial users, refiners, terminal operators, and throughputters. The proposed regulations relating to compressed natural gas affect persons that sell or buy compressed natural gas for use as a fuel in a motor vehicle or motorboat.