Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel

Document 2026-08545 is a Final Rule published by the Department of the Treasury in the Federal Register on May 1, 2026, with an effective date of May 1, 2026. This document contains temporary regulations regarding the statutory provision providing for payments to taxpayers with respect to certain previously taxed dyed fuel. Specifically, these temporary regulations provide guidance delineating which taxpayers may claim such payments and the procedures these taxpayers must follow to claim the payments. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the proposed rules section in this issue of the Federal Register. These temporary regulations affect taxpayers that withdraw previously taxed dyed fuel from a terminal. View the original at https://www.federalregister.gov/documents/2026/05/01/2026-08545/section-6435-payments-refunds-for-previously-taxed-dyed-fuel.

No. Document 2026-08545 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.