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26 U.S.C. § 6430

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

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 6430, Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464183
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Full 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—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.