Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel (REG-119294-25)

This document contains proposed regulations regarding the payment provision for previously taxed dyed fuel enacted by the One, Big, Beautiful Bill Act. Specifically, these proposed regulations provide guidance as to the taxpayers that may claim such payments and the procedures these taxpayers must follow to claim the payments. The text of the proposed regulations is the same as the text of the temporary regulations set forth on this subject in the rules and regulations section in this issue of the Federal Register. These proposed regulations affect taxpayers that withdraw previously taxed dyed fuel from a terminal.