Rev. Rul. 71-464

A retail dealer sells liquefied propane gas, that may be mixed with other materials such as butane, to owners of motor vehicles for use as a fuel in such vehicles. The gas is sold by the dealer by weight rather than by liquid measure.

Held, in the case of liquefied propane gas sold by weight, 4.25 pounds is regarded as the equivalent of a gallon for purposes of computing the retailers excise tax on special motor fuels imposed by section 4041(b) of the Internal Revenue Code of 1954.