Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Internal Revenue Code · 26 U.S.C.

§ 6435. Dyed fuel

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 6435

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Added
July 4, 2025 by Pub. L. 119–21
Length
3 subsections · 169 words · about 1 min to read
Defines
1 term
Cross-references
cites 3; cited by 2 Code sections and 0 other regulations
Regulations
1 issued under this section
(a) 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.

(b) Requirements
(1) 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.

(2) Eligible indelibly dyed diesel fuel or kerosene defined The term “eligible indelibly dyed diesel fuel or kerosene” means diesel fuel or kerosene—
(A) with respect to which a tax under section 4081 was previously paid (and not credited or refunded), and
(B) which is exempt from taxation under section 4082(a).
(c) Cross reference

For civil penalty for excessive claims under this section, see section 6675.

(Added Pub. L. 119–21, title VII, § 70525(a), July 4, 2025, 139 Stat. 282.)

Terms defined here

Where the text says “the term … means”. Select a term to jump to its definition.

Regulations under this section

Treasury regulations (26 CFR) issued under § 6435

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 3 other sections

Cited by 2 Code sections

Amendment history

From the source credit and the official notes, newest first.

  1. Added by Pub. L. 119–21

Where it sits in the Code

  1. Subtitle F Procedure and Administration
  2. Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS
  3. Subchapter B Rules of Special Application

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

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 July 4, 2025, 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.