Title 26 — Internal Revenue Code
Chapter 65 — Abatements, Credits, and Refunds
§ 6430. Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
Statutory text
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—
which are exempt from tax under section 4081(a) by reason of section 4082(f)(2),
which are exempt from tax under section 4041(d) by reason of the last sentence of paragraph (5) thereof,
with respect to which the rate increase under section 4081(a)(2)(B) is zero by reason of section 4082(e)(2), or
which are removed as eligible indelibly dyed diesel fuel or kerosene under section 6435.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Energy Tax Incentives Act of 2005
Pub. L. 109–58 title XIII § 1362(b)(3)(A) · 119 Stat. 594
Enacted · 26 U.S.C. § 6430
Added Pub. L. 109–58, title XIII, § 1362(b)(3)(A), Aug. 8, 2005, 119 Stat. 1059
Source evidence
Code source credit
Added Pub. L. 109–58, title XIII, § 1362(b)(3)(A), Aug. 8, 2005, 119 Stat. 1059Enacted provision · exact public law section
(A) In general.— Subchapter B of chapter 65 is amended by adding at the end the following new section: “SEC. 6430. TREATMENT OF TAX IMPOSED AT LEAKING UNDERGROUND STORAGE TANK TRUST FUND FINANCING RATE. “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 destined for export.” .Tax Technical Corrections Act of 2007
Pub. L. 110–172 § 6(d)(2)(D) · 121 Stat. 2473
Amended · 26 U.S.C. § 6430
Pub. L. 110–172 reenacted section catchline without change and amended text generally. Prior to amendment, text read as follows: “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 destined for export.”
Source evidence
Code amendment note
Pub. L. 110–172 reenacted section catchline without change and amended text generally. Prior to amendment, text read as follows: “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 destined for export.”Enacted provision · exact public law section
(D) Section 6430 is amended to read as follows: “SEC. 6430. TREATMENT OF TAX IMPOSED AT LEAKING UNDERGROUND STORAGE TANK TRUST FUND FINANCING RATE. “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, or “(3) with respect to which the rate increase under section 4081(a)(2)(B) is zero by reason of section 4082(e)(2).” .Pub. L. 119–21 title VII § 70525(b)(2) · 139 Stat. 282
Added · 26 U.S.C. § 6430(4)
Pub. L. 119–21 added par. (4)
Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.
Source evidence
Code amendment note
Par. (4). Pub. L. 119–21 added par. (4).Effective date note
Amendment by Pub. L. 119–21 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 a note under section 6206 of this title.
2 of 3 references resolved to an enrolled provision · 1 unresolved
Editorial Notes
Prior Provisions
A prior section 6430, added Pub. L. 97–448, title I, § 106(a)(4)(A), , 96 Stat. 2388, related to credit or refund of windfall profit taxes to certain trust beneficiaries, prior to repeal by Pub. L. 100–418, title I, § 1941(b)(1), (c), , 102 Stat. 1323, 1324, applicable to crude oil removed from the premises on or after .
Amendments2007–2025 · 2 rounds
2025
Par. (4). Pub. L. 119–21 added par. (4).
2007
Pub. L. 110–172 reenacted section catchline without change and amended text generally. Prior to amendment, text read as follows: “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 destined for export.”
Statutory Notes and Related Subsidiaries
Effective Date of 2025 Amendment
Amendment by Pub. L. 119–21 applicable to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after , see section 70525(c) of Pub. L. 119–21, set out as a note under section 6206 of this title.
Effective Date of 2007 Amendment
Amendment by Pub. L. 110–172 effective as if included in the provisions of the Energy Policy Act of 2005, Pub. L. 109–58, to which such amendment relates, see section 6(e) of Pub. L. 110–172, set out as a note under section 30C of this title.
Effective Date
Section effective , and applicable to fuel entered, removed, or sold after , see section 1362(d) of Pub. L. 109–58, set out as an Effective Date of 2005 Amendment note under section 4041 of this title.
Refund Authorized for Certain Taxes
Pub. L. 110–172, § 6(d)(1)(C), , 121 Stat. 2480, provided that: “Notwithstanding section 6430 of the Internal Revenue Code of 1986, a refund, credit, or payment may be made under subchapter B of chapter 65 of such Code for taxes imposed with respect to any liquid after , and before the date of the enactment of this Act [] under section 4041(d)(1) or 4042 of such Code at the Leaking Underground Storage Tank Trust Fund financing rate to the extent that tax was imposed with respect to such liquid under section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate.”
Credits
2005–2025 · 3 acts
- 2005Added Pub. L. 109–58, title XIII, § 1362(b)(3)(A), , 119 Stat. 1059
- 2007amended Pub. L. 110–172, § 6(d)(2)(D), , 121 Stat. 2481
- 2025Pub. L. 119–21, title VII, § 70525(b)(2), , 139 Stat. 282.
Show as published
(Added Pub. L. 109–58, title XIII, § 1362(b)(3)(A), , 119 Stat. 1059; amended Pub. L. 110–172, § 6(d)(2)(D), , 121 Stat. 2481; Pub. L. 119–21, title VII, § 70525(b)(2), , 139 Stat. 282.)