Browse Arkansas Code titles and sections
26 U.S.C. § 6435 — Dyed fuel
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** If a person establishes to the satisfaction of the Secretary that such person meets the requirements of subsection (b) with respect to diesel fuel or kerosene, then the Secretary shall pay to such person an amount (without interest) equal to the tax described in subsection (b)(2)(A) with respect to such diesel fuel or kerosene.
**(b) Requirements**
(1) **In general** — A person meets the requirements of this subsection with respect to diesel fuel or kerosene if such person removes from a terminal eligible indelibly dyed diesel fuel or kerosene.
(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** For civil penalty for excessive claims under this section, see section 6675.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6435
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: e7a6bfe0d70bd4bc437edb1dfac8bc59ad3b34d7f6bae3651634d64a33ae47b6. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_ffd69fb80f2bf027c53e7d95
Source file: Laws/federal/codes/united-states-code/title-26/section-6435-dyed-fuel--b4e174a37d.md
Pages: Not recorded – Not recorded
Passage SHA-256: 62460aaa53281a295317411bae440bc55afd5f111eee22a0aa748b5fba0edbc2
Source location: Title 26, Chapter 65, § 6435; chapter-065-abatements-credits-and-refunds.md
Stored source content
**(a) In general** If a person establishes to the satisfaction of the Secretary that such person meets the requirements of subsection (b) with respect to diesel fuel or kerosene, then the Secretary shall pay to such person an amount (without interest) equal to the tax described in subsection (b)(2)(A) with respect to such diesel fuel or kerosene.
**(b) Requirements**
(1) **In general** — A person meets the requirements of this subsection with respect to diesel fuel or kerosene if such person removes from a terminal eligible indelibly dyed diesel fuel or kerosene.
(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** For civil penalty for excessive claims under this section, see section 6675.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
Any portion of a refund made under section 6416(a)(4) and any portion of a payment made under section 6420, 6421, 6427, or 6435 which constitutes an excessive amount (as defined in section 6675(b)), and any civil penalty provided by section 6675, may be assessed and collected as if it were a tax imposed by section 4081 (with respect to refunds under section 6416(a)(4) and payments under sections 6420, 6421, and 6435), or 4041 or 4081 (with respect to payments under section 6427) and as if the person who made the claim were liable for such tax. The period for assessing any such portion, and for assessing any such penalty, shall be 3 years from the last day prescribed for the filing of the claim under section 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6206
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.