Title 26 — Internal Revenue Code
Chapter 65 — Abatements, Credits, and Refunds
§ 6435. Dyed fuel
Statutory text
In general
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.
Requirements
In general
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.
Eligible indelibly dyed diesel fuel or kerosene defined
The term “eligible indelibly dyed diesel fuel or kerosene” means diesel fuel or kerosene—
with respect to which a tax under section 4081 was previously paid (and not credited or refunded), and
which is exempt from taxation under section 4082(a).
Cross reference
For civil penalty for excessive claims under this section, see section 6675.
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.
Pub. L. 119–21 title VII § 70525(a) · 139 Stat. 282
Enacted · 26 U.S.C. § 6435
(Added Pub. L. 119–21, title VII, § 70525(a), July 4, 2025, 139 Stat. 282.)
Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.
Source evidence
Code source credit
(Added Pub. L. 119–21, title VII, § 70525(a), July 4, 2025, 139 Stat. 282.)
0 of 1 references resolved to an enrolled provision · 1 unresolved
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 , 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.
Credits
(Added Pub. L. 119–21, title VII, § 70525(a), , 139 Stat. 282.)