IRS RULES 30 GAS-TAX-RELATED REVENUE RULINGS OBSOLETE.

Rev. Rul. 94-35

The Internal Revenue Service is continuing its program of reviewing and identifying those revenue rulings that, although not specifically revoked or superseded, are no longer considered determinative.

The revenue rulings listed below, relating to the gasoline excise tax under section 4081 of the Internal Revenue Code, exempt sales under section 4221, registration under section 4222, and credits or refunds under sections 6420, 6421, or 6427, are not determinative because of changes made by the following laws and regulations:

Section 802 of the Excise Tax Reduction Act of 1965, 1965-2 C.B. 568, 589, effective July 1, 1965.

Section 205 of the Airport and Airway Revenue Act of 1970, 1970- 1 C.B. 361, 363, effective July 1, 1970.

Section 233 of the Energy Tax Act of 1978, 1978-3 C.B. (Vol. 1) 16, effective December 1, 1978.

Section 735(c)(13)(C) of the Deficit Reduction Act of 1984, 1984-3 (Vol. 1) C.B. 492, effective April 1, 1983.

Section 1703 of the Tax Reform Act of 1986, 1986-3 (Vol. 1) C.B. 691, effective January 1, 1988.

Section 422(b) of the Tax Reform Act of 1986, 1986-3 (Vol. 1) C.B. 146, terminating section 6427(e) of the Internal Revenue Code, effective October 1, 1988.

Sections 48.0-2(a)(4)(i), 48.0-2(b)(4), and 48.0-3 of the Manufacturers and Retailers Excise Tax Regulations, effective January 1, 1959.

Sections 48.4041-4(b)(5) and 48.4041-8(f) of the regulations, effective January 1, 1959.

Sections 48.4081-1(j), 48.4081-6, and 48.4081-8 of the regulations, effective January 1, 1993.

Section 48.4082-1(b) of the regulations, effective January 1, 1955.

Sections 48.4221-4(b)(4) and 48.4221-4(b)(8) of the regulations, effective January 1, 1959.

Section 48.4222(b)-1(a)(2) of the regulations, effective January 1, 1959.

Sections 48.6421-1(e) and 48.6421-3 of the regulations, effective January 1, 1955.

Accordingly, the revenue rulings listed below are obsolete:

 Rev. Rul. No.                    C.B. Citation

The principal author of this revenue ruling is Frank Boland of the Office of Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue ruling contact Mr. Boland on (202) 622-3130 (not a toll-free call).