Statute · United States Code
26 U.S.C. § 6430 — Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
26 U.S.C. § 6430
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
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.
Citator
26 U.S.C. § 6430 — Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate is in force in the current edition of the Code, and nothing recorded condemns it.
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.