{"abstract":"In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to the tax on the entry of taxable fuel into the United States. The text of those regulations also serves as the text of these proposed regulations. The regulations affect enterers of taxable fuel, certain other importers, and certain sureties.","action":"Notice of proposed rulemaking by cross-reference to temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2004/07/30/04-17450.html","cfr_references":[{"chapter":null,"citation_url":null,"part":48,"title":26}],"citation":"69 FR 45631","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written and electronic comments and requests for a public hearing must be received by October 28, 2004.","disposition_notes":null,"docket_ids":["REG-120616-03"],"dockets":[],"document_number":"04-17450","effective_on":null,"end_page":45632,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2004/07/30/04-17450.xml","html_url":"https://www.federalregister.gov/documents/2004/07/30/04-17450/entry-of-taxable-fuel","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/04-17450?publication_date=2004-07-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2004-07-30/04-17450/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":16,"last_updated":"2026-04-05 08:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2004-07-30/pdf/04-17450.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2004-07-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2004/07/30/04-17450.txt","regulation_id_number_info":{"1545-BC08":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-BC08/entry-of-taxable-fuel","title":"Entry of Taxable Fuel","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-BC08&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BC08"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T12:49:27Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":45631,"subtype":null,"title":"Entry of Taxable Fuel","toc_doc":"Taxable fuel entry","toc_subject":"Excise taxes:","topics":["Excise taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":69}