Summary

Creates a new tax refund right for people who can show the IRS that they removed certain indelibly dyed diesel fuel or kerosene from a terminal after having paid the highway-use fuel tax. The refund is paid without interest and applies to eligible fuel removed 180 days after the law is enacted. Makes modest technical changes to other Internal Revenue Code cross-references so the new refund authority is included in related tax rules and procedures.

• Creates a new refund right (without interest) for certain indelibly dyed diesel fuel or kerosene removed from a terminal.
• Refunds apply when tax under section 4081 was paid and the fuel is exempt under section 4082(a).
• Refunds require proving removal to the Secretary's satisfaction (administrative verification).
• Payments are treated under federal payment-offset rules like certain other tax-credit refunds.
• Conforming amendments update related tax code sections to reference the new refund authority.
• Effective for eligible removals 180 days after the law is enacted.
• Does not add interest to refunded amounts.
• Does not change tax rates or the exemption rules themselves—only the refund mechanism.