26 U.S.C. § 6435
Dyed fuel
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6435, Dyed fuel, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464188
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Full text
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.
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.
The term “eligible indelibly dyed diesel fuel or kerosene” means diesel fuel or kerosene—
For civil penalty for excessive claims under this section, see section 6675.
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.
- An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.