26 USC 6430 - Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate

U.S Code last checked for updates: Aug 17, 2025

§ 6430.

Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate

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—

(1)

which are exempt from tax under section 4081(a) by reason of section 4082(f)(2),

(2)

which are exempt from tax under section 4041(d) by reason of the last sentence of paragraph (5) thereof,

(3)

with respect to which the rate increase under section 4081(a)(2)(B) is zero by reason of section 4082(e)(2), or

(4)

which are removed as eligible indelibly dyed diesel fuel or kerosene under section 6435.

(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.)

cite as: 26 USC 6430