26 U.S.C. § 6430 — Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
submitted 21 years ago by Pub. L. 109-58 to r/title-26-INTERNAL-REVENUE-CODE · 98 words · no verdicts yet
This section generally bars refunds, credits, and payments under this subchapter for tax imposed at the Leaking Underground Storage Tank Trust Fund financing rate. It lists four exceptions for specified fuels or fuel treatments.
No refund, credit, or payment may be made under this subchapter for tax imposed at the Leaking Underground Storage Tank Trust Fund* financing rate. The rule does not apply to fuel that is exempt from section 4081(a) because of section 4082(f)(2); fuel exempt from section 4041(d) because of the last sentence of section 4041(d)(5); fuel for which the section 4081(a)(2)(B) rate increase is zero because of section 4082(e)(2); or fuel removed as eligible indelibly dyed diesel fuel or kerosene under section 6435.
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.
Source credit: (Added Pub. L. 109–58, title XIII, § 1362(b)(3)(A), Aug. 8, 2005, 119 Stat. 1059; amended Pub. L. 110–172, § 6(d)(2)(D), Dec. 29, 2007, 121 Stat. 2481; Pub. L. 119–21, title VII, § 70525(b)(2), July 4, 2025, 139 Stat. 282.)
- 2005Enacted · Pub. L. 109-58 · 119 Stat. 1059
- 2007Amended · Pub. L. 110-172 · 121 Stat. 2481
- 2025Amended · Pub. L. 119-21 · 139 Stat. 282
A history note hasn’t been published yet. The record shows enactment by Pub. L. 109-58 on 2005-08-08.
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