5.1 This test method was developed to provide for the enforcement of 26 CFR 48.4082-1(b), which mandates that all tax-exempt diesel fuels be dyed with an amount of Solvent Red 164 at a concentration that is spectrally equivalent to 3.9 lb/103 bbl (11.1 mg/L) of Solvent Red 26. It is employed to verify that the correct amount of Solvent Red 164 is being added to tax-exempt product at terminals or refineries prior to sale, and to detect the presence of Solvent Red 164 in taxed product intended for on-road use.
5.1.1 Solvent Red 26 is the azo dye shown in Fig. 1. It is the standard against which the concentration of Solvent Red 164 is measured because it is available in a certified pure form. Solvent Red 164 is identical in structure to Solvent Red 26 except that it has hydrocarbon (alkyl) chains incorporated to increase its solubility in diesel and burner fuels. The exact composition of Solvent Red 164 will vary from manufacturer to manufacturer and lot to lot depending upon the extent of alkylation that occurs during production; however, its visible spectrum is virtually identical to the spectrum of Solvent Red 26. Solvent Red 164 is employed in the field (instead of Solvent Red 26) to dye tax-exempt diesel and burner fuels because of its higher solubility and relatively low cost.
FIG. 1 Structure of Solvent Red 26
1.1 This test method covers the procedure for determining the concentration of dye Solvent Red 164 in commercially available diesel and burner fuels using visible spectroscopy.
Note 1: This test method is suitable for all No. 1 and No. 2 grades in Specifications D396 and D975 and for grades DMA and DMB in Specification D2069.
1.2 The concentration ranges specified for the calibration standards are established in response to the Internal Revenue Service dyeing requirements which state that tax-exempt diesel fuel satisfies the dyeing requirement only if it contains the dye Solvent Red 164 (and no other dye) at a concentration spectrally equivalent to 3.9 lb of the solid dye standard Solvent Red 26 per thousand bbl (11.1 mg/L) of diesel fuel.
1.3 The values stated in SI units are to be regarded as standard. No other units of measurement are included in this standard.
1.4 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety, health, and environmental practices and determine the applicability of regulatory limitations prior to use.
1.5 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.