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TREAS/IRS RIN: 1545-BQ33 Publication ID: Fall 2022 
Title: Diesel Fuel and Kerosene Excise Tax; Dye Injection 

This project was first undertaken in 2004, but was indefinitely placed on hold following the disruption caused by Hurricanes Katrina and Rita. Section 4081 of the Internal Revenue Code imposes a tax on certain removals, entries, and sales of diesel fuel and kerosene (fuel). Section 4082, as amended by the American Jobs Creation Act of 2004 (Public Law 108-357), allows a partial exemption from the tax for dyed fuel if, among other conditions, the fuel is indelibly dyed by mechanical injection in accordance with Treasury regulations. On April 26, 2005, temporary regulations (TD 9199) were published in the Federal Register (70 FR 21332) along with a notice of proposed rulemaking (REG-154000-04) cross-referencing the temporary regulations (70 FR 21361). Notice 2005-80 (2005-2 CB 953), which is available at, contains transition rules that modify the requirements in the temporary regulations.

Written comments responding to the temporary regulations and the notice of proposed rulemaking were received and a public hearing was held on July 19, 2005. After consideration of written comments and comments made at the public hearing, we are revising the proposed regulations and reissuing them to address the concerns raised.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 48.4082-1    26 CFR 48.4101-1(h)(3)   
Legal Authority: 26 U.S.C. 7805    IRC 4082(g)   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/00/2023 
Additional Information: REG-119088-21 (NPRM) Drafter attorney: Danielle J. Mayfield (202) 317-5255 Reviewer attorney: Charles J. Langley (202) 317-5274 Treasury attorney: Kimberly Wojcik (202) 819-5365 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Previously reported as 1545-BE44 
Agency Contact:
Danielle J. Mayfield
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, RM 5312,
Washington, DC 20224
Phone:202 317-5255