Title 26, Internal Revenue CodeRelease 119-110
§6435 Dyed Fuel
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 65 — ABATEMENTS, CREDITS, AND REFUNDS › Subchapter B — Rules of Special Application › § 6435
Summary
The government must repay, without interest, the tax amount if you prove you meet the rules for dyed diesel fuel or kerosene. You qualify only if you remove indelibly dyed diesel fuel or kerosene from a terminal and the fuel had a tax paid under section 4081 (not refunded) and is exempt under section 4082(a). See section 6675 for penalties for too-large claims.
Full Legal Text
Title 26, §6435
Internal Revenue Code, Source: USLM XML via OLRC
(a)In general
If a person establishes to the satisfaction of the Secretary that such person meets the requirements of subsection (b) with respect to diesel fuel or kerosene, then the Secretary shall pay to such person an amount (without interest) equal to the tax described in subsection (b)(2)(A) with respect to such diesel fuel or kerosene.
(b)Requirements
(1)In general
A person meets the requirements of this subsection with respect to diesel fuel or kerosene if such person removes from a terminal eligible indelibly dyed diesel fuel or kerosene.
(2)Eligible indelibly dyed diesel fuel or kerosene defined
The term “eligible indelibly dyed diesel fuel or kerosene” means diesel fuel or kerosene—
(A)with respect to which a tax under section 4081 was previously paid (and not credited or refunded), and
(B)which is exempt from taxation under section 4082(a).
(c)Cross reference
For civil penalty for excessive claims under this section, see section 6675.
Legislative History
Notes & Related Subsidiaries
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after July 4, 2025, see section 70525(c) of Pub. L. 119–21, set out as an
Effective Date
of 2025 Amendment note under section 6206 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6435
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110