§48.6715-1. Penalty for misuse of dyed fuel.
26 C.F.R. § 48.6715-1
In general. If any person willfully alters, or attempts to alter, the strength or composition of any dye or marking done pursuant to § 48.4082-1 in any dyed fuel, then section 6715(a)(3) provides that such person shall pay a penalty in addition to any tax. The penalty imposed by section 6715(a)(3) will not apply in the following cases:
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).
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).
The alteration or attempted alteration occurs in an exempt area of Alaska after September 30, 1996.
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).
Effective date. This section is effective January 1, 1994.
Notes, amendments, and revision history
Amendments
[T.D. 8659, 61 FR 10465, Mar. 14, 1996, as amended by T.D. 8685, 61 FR 58007, Nov. 12, 1996; T.D. 8748, 63 FR 26, Jan. 2, 1998; T.D. 8879, 65 FR 17163, Mar. 31, 2000]
Authority
Authority: 26 U.S.C. 7805, unless otherwise noted. Section 48.4052-1 also issued under 26 U.S.C. 4052(g). Section 48.4064-1(b)(3) also issued under 26 U.S.C. 4064(b)(1)(C)(iii). Section 48.4064-1(d)(3)(iii) also issued under 26 U.S.C. 4064(d)(1). Section 48.4064-1(d)(5) also issued under 26 U.S.C. 4064(d)(2). Section 48.4081-4 also issued under 26 U.S.C. 4083(a)(2). Section 48.4081-6 also issued under 26 U.S.C. 4081(c); Section 48.4081-7 also issued under 26 U.S.C. 4081(e). Section 48.4082-1 also issued under 26 U.S.C. 4082. Section 48.4082-1T also issued under 26 U.S.C. 4082(a). Section 48.4082-2 also issued under 26 U.S.C. 4082. Section 48.4082-5 also issued under 26 U.S.C. 4082. Section 48.4082-6 also issued under 26 U.S.C. 4082(d). Section 48.4082-7 also issued under 26 U.S.C. 4082(d). Section 48.4101-1 also issued under 26 U.S.C. 4101(a). Section 48.4101-2 also issued under 26 U.S.C. 6071(a). Section 48.4191-1 also issued under 26 U.S.C. 4191. Section 48.4191-2 also issued under 26 U.S.C. 4191(b)(2). Section 48.4221-3(e) also issued under 26 U.S.C. 4221(a). Section 48.6416(b)(2)-2(b) also issued under 26 U.S.C. 6416(b). Section 48.6427-8 also issued under 26 U.S.C. 6427(m). Section 48.6427-9 also issued under 26 U.S.C. 6427(m). Section 48.6427-10 also issued under 26 U.S.C. 6427(m). Section 48.6427-11 also issued under 26 U.S.C. 6427(m). Section 48.6435-1T also issued under 26 U.S.C. 6435(a) and 6001.
Amendments
[T.D. 8659, 61 FR 10465, Mar. 14, 1996, as amended by T.D. 8685, 61 FR 58007, Nov. 12, 1996; T.D. 8748, 63 FR 26, Jan. 2, 1998; T.D. 8879, 65 FR 17163, Mar. 31, 2000]