§6435 — Title 26 Internal Revenue Code | U.S. Code

Summary

The Secretary must pay a person an amount equal to the tax that was paid on dyed diesel fuel or kerosene, with no interest, if the person proves they meet the rules for that fuel. To qualify, the person must have removed from a terminal "eligible indelibly dyed diesel fuel or kerosene." That term means fuel for which tax under section 4081 was previously paid (and not credited or refunded) and that is exempt under section 4082(a). Civil penalties for excessive claims are under section 6675.

Title 26, §6435

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)(1)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)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)For civil penalty for excessive claims under this section, see section 6675.

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.

§6435 Dyed Fuel

Summary

Title 26, §6435

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

Effective Date

Effective Date

Citations & Metadata