# 26 U.S.C. § 6430: Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6430>. Cite pinpoints as 26 U.S.C. § 6430(a)(1).

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—

## § 6430(1)

which are exempt from tax under section 4081(a) by reason of section 4082(f)(2),

## § 6430(2)

which are exempt from tax under section 4041(d) by reason of the last sentence of paragraph (5) thereof,

## § 6430(3)

with respect to which the rate increase under section 4081(a)(2)(B) is zero by reason of section 4082(e)(2), or

## § 6430(4)

which are removed as eligible indelibly dyed diesel fuel or kerosene under section 6435.

## Connections

Cites: § 4041 Imposition of tax; § 4081 Imposition of tax; § 4082 Exemptions for diesel fuel and kerosene; § 6435 Dyed fuel

Cited by: none

## Prior provisions

- 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.

## Amendments

- 2005-08-08: [Pub. L. 109-58](/26/act/109-58.md), 119 Stat. 1059
- 2007-12-29: [Pub. L. 110-172](/26/act/110-172.md), 121 Stat. 2481
- 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 282