§ 6430 Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate

OLRC 119-134 · eCFR 2026-10-19 · 2 amending Acts

Enacted 2005 · Pub. L. 109-58 Amended · 2 Acts

200520072025(1) (2) (3) (4)
Prior provisions 1
  • A prior section 6430, added Pub. L. 97–448, title I, § 106(a)(4)(A), Jan. 12, 1983, 96 Stat. 2388, related to credit or refund of windfall profit taxes to certain trust beneficiaries, prior to repeal by Pub. L. 100–418, title I, § 1941(b)(1), (c), Aug. 23, 1988, 102 Stat. 1323, 1324, applicable to crude oil removed from the premises on or after Aug. 23, 1988.
Connections Cited by 0 · Cites 4
    § 6430 Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
    Amended 2007
    • 2007 Pub. L. 110-172 Pub. L. 110–172 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.”

    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.

    Amended 2025