Sec. 48.6715-1 Penalty for misuse of dyed fuel.
(a) In general.
If any person willfully alters, or attempts to alter, the strength or composition of any dye or marking done pursuant to section 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:
(1) Diesel fuel or kerosene that satisfies the dyeing and marking requirements of section 48.4082-1(b) and (c) is blended with any undyed liquid and the resulting product satisfies the dyeing and marking requirements of section 48.4082-1(b) and (c).
(2) Diesel fuel or kerosene that satisfies the dyeing and marking requirements of section 48.4082-1(b) and (c) is blended with any other liquid (other than diesel fuel) that contains the type and amount of dye and marker required for diesel fuel dyed and marked in accordance with section 48.4082-1(b) and (c).
(3) The alteration or attempted alteration occurs in an exempt area of Alaska after September 30, 1996.
(4) Diesel fuel or kerosene that does not satisfy the dyeing and marking requirements of section 48.4082-1(b) and (c) is blended with diesel fuel that satisfies the dyeing and marking requirements of section 48.4082-1(b) and (c) and the blending occurs as part of a use described in section 48.4082-4(c) or section 48.6427-8(b)(1)(vii)(C) or (D).
(b) Effective date.
This section is effective January 1, 1994.
[T.D. 8659, 61 FR 10450-10466, Mar. 14, 1996. Redesignated from section 48.6714-1 by T.D. 8685, 61 FR 58004-58009, Nov. 12, 1996, as amended by T.D. 8748, 63 FR 24-26, Jan. 2, 1998; T.D. 8879, 65 FR 17149-17164, Mar. 31, 2000.]
