Data / Federal rules / 2026-08545
Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel
The Internal Revenue Service published this final rule in the Federal Register on May 1, 2026. It took effect on May 1, 2026.
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What the agency says
This document contains temporary regulations regarding the statutory provision providing for payments to taxpayers with respect to certain previously taxed dyed fuel. Specifically, these temporary regulations provide guidance delineating which taxpayers may claim such payments and the procedures these taxpayers must follow to claim the payments. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the proposed rules section in this issue of the Federal Register. These temporary regulations affect taxpayers that withdraw previously taxed dyed fuel from a terminal.
Key facts
- Document number
- 2026-08545
- Type
- Final rule
- Action
- Temporary regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- May 1, 2026
- Takes effect
- May 1, 2026
- Dates
- Effective date: These temporary regulations are effective on May 1, 2026. The temporary regulations under Sec. 48.6435-1T expire on the earlier of May 1, 2029, or the date of any statutory change that would appropriate funds for the payment of claims under section 6435 to persons other than the taxpayer that paid the section 4081 tax to which the claim relates.
- Docket
- TD 10047
- Regulation ID (RIN)
- 1545-BS04
- Code of Federal Regulations
- 26 CFR 48
- Topics
- Excise taxes; Reporting and recordkeeping requirements
- Pages
- 7
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Everything from the Internal Revenue Service · Rules on excise taxes · Rules on reporting and recordkeeping requirements · Published in May 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.