26 U.S.C. § 6430
§ 6430. Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Changed by the 2025 tax lawAdded in 2005 by the Public Law 109-58. Last changed July 4, 2025 by the One Big Beautiful Bill Act (2025).
Every change, newest first (3)
- July 4, 2025One Big Beautiful Bill Act (2025)
- December 29, 2007Public Law 110-172
- August 8, 2005Public Law 109-58 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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—
which are exempt from tax under section 4081(a) by reason of section 4082(f)(2),
which are exempt from tax under section 4041(d) by reason of the last sentence of paragraph (5) thereof,
with respect to which the rate increase under section 4081(a)(2)(B) is zero by reason of section 4082(e)(2), or
which are removed as eligible indelibly dyed diesel fuel or kerosene under section 6435.