26 USC 6435 - Dyed fuel

U.S Code last checked for updates: Aug 18, 2025

§ 6435.

Dyed fuel

(a)

In general

(b)

Requirements

(1)

In general

(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

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

cite as: 26 USC 6435