Data / Federal rules / 2026-08546
Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel
The Internal Revenue Service published this proposed rule in the Federal Register on May 1, 2026. Comments closed on June 30, 2026.
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What the agency says
In the Rules and Regulations section of this issue of the Federal Register are temporary regulations regarding the statutory provision providing for payments to taxpayers with respect to certain previously taxed dyed fuel. Specifically, the temporary regulations provide guidance as to the taxpayers that may claim such payments and the procedures these taxpayers must follow to claim the payments. The text of those regulations also serves as the text of these proposed regulations. These proposed regulations would affect taxpayers that withdraw previously taxed dyed fuel from a terminal.
Key facts
- Document number
- 2026-08546
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- May 1, 2026
- Comments due
- June 30, 2026
- Dates
- Written or electronic comments and requests for a public hearing must be received by June 30, 2026.
- Docket
- REG-119294-25
- Regulation ID (RIN)
- 1545-BS09
- Code of Federal Regulations
- 26 CFR 48
- Topics
- Excise taxes; Reporting and recordkeeping requirements
- Pages
- 3
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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.