Rev. Rul. 62-109

For purposes of determining the applicability of the manufacturers excise tax on gasoline, section 48.4082-1(b) of the Manufacturers and Retailers Excise Tax Regulations provides that the term `gasoline' includes all products commonly or commercially known as gasoline but that term does not include certain other petroleum products having `an A.S.T.M. octane number of less than 70.' A similar provision was contained in section 314.30 of the previously applicable Regulations 44. Two methods (the `motor' method and the `research' method) are in common use for determining the octane number of petroleum products. However, the `motor' method was used in establishing the regulations provisions. Accordingly, the `motor' method should be used in determining whether products have `an A.S.T.M. octane number of less than 70,' for purposes of the definition set forth in section 48.4082-1(b) of the regulations.