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U.S. Code/Title 26/§ 6430

Title 26

26

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26 U.S.C. § 6430.Chapter 65

§ 6430

Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate

Title 26
1 min read
Subchapter: Rules of Special Application

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Back to Chapter 65Previous: § 6428BNext: § 6432

No refunds, credits, or payments shall be made under this subchapter for any tax imposed at the Leaking Underground Storage Tank Trust Fund financing rate, except in the case of fuels—

((1)) which are exempt from tax under section 4081(a) by reason of section 4082(f)(2),

((2)) which are exempt from tax under section 4041(d) by reason of the last sentence of paragraph (5) thereof,

((3)) with respect to which the rate increase under section 4081(a)(2)(B) is zero by reason of section 4082(e)(2), or

((4)) which are removed as eligible indelibly dyed diesel fuel or kerosene under section 6435.

Related Legislation

(2 bills)

Bills that would modify or reference this section of law.

HR-2146

To amend the Internal Revenue Code of 1986 to provide refunds with respect to certain dyed fuels that are exempt from tax and with respect to which tax was previously paid.

Gwendolynne S. Moore

Wisconsin representative

  1. house
  2. senate
  3. president
3/14/2025
S-1111

Amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.

Ron Johnson

Wisconsin senator

  1. senate
  2. house
  3. president
3/25/2025
§ 6428B

Release: pl-119-111 (2026-09-18)

§ 6432

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