US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 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.

Pub. L. 109–58, title XIII, § 1362(b)(3)(A)119 Stat. 1059Pub. L. 110–172, § 6(d)(2)(D)121 Stat. 2481Pub. L. 119–21, title VII, § 70525(b)(2)139 Stat. 282(Added , , ; amended , , ; , , .)

Editorial Notes

Prior Provisions

Pub. L. 97–448, title I, § 106(a)(4)(A)96 Stat. 2388Pub. L. 100–418, title I, § 1941(b)(1)102 Stat. 1323A prior section 6430, added , , , related to credit or refund of windfall profit taxes to certain trust beneficiaries, prior to repeal by , (c), , , 1324, applicable to crude oil removed from the premises on or after .

Amendments

Pub. L. 119–212025—Par. (4). added par. (4).

Pub. L. 110–1722007— reenacted section catchline without change and amended text generally. Prior to amendment, text read as follows: “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 destined for export.”

Statutory Notes and Related Subsidiaries

Effective Date of 2025 Amendment

Pub. L. 119–21section 70525(c) of Pub. L. 119–21section 6206 of this titleAmendment by applicable to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after , see , set out as a note under .

Effective Date of 2007 Amendment

Pub. L. 110–172Pub. L. 109–58section 6(e) of Pub. L. 110–172section 30C of this titleAmendment by effective as if included in the provisions of the Energy Policy Act of 2005, , to which such amendment relates, see , set out as a note under .

Effective Date

section 1362(d) of Pub. L. 109–58section 4041 of this titleSection effective , and applicable to fuel entered, removed, or sold after , see , set out as an Effective Date of 2005 Amendment note under .

Refund Authorized for Certain Taxes

Pub. L. 110–172, § 6(d)(1)(C)121 Stat. 2480

“Notwithstanding section 6430 of the Internal Revenue Code of 1986, a refund, credit, or payment may be made under subchapter B of chapter 65 of such Code for taxes imposed with respect to any liquid after , and before the date of the enactment of this Act [] under section 4041(d)(1) or 4042 of such Code at the Leaking Underground Storage Tank Trust Fund financing rate to the extent that tax was imposed with respect to such liquid under section 4081 at the Leaking Underground Storage Tank Trust Fund financing rate.”
, , , provided that: