# 26 U.S.C. § 6435: Dyed fuel

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6435>. Cite pinpoints as 26 U.S.C. § 6435(a)(1).

## § 6435(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.

## § 6435(b) Requirements

**§ 6435(b)(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.

**§ 6435(b)(2) Eligible indelibly dyed diesel fuel or kerosene defined.** The term “eligible indelibly dyed diesel fuel or kerosene” means diesel fuel or kerosene—

**§ 6435(b)(2)(A)** with respect to which a tax under section 4081 was previously paid (and not credited or refunded), and

**§ 6435(b)(2)(B)** which is exempt from taxation under section 4082(a).

## § 6435(c) Cross reference

For civil penalty for excessive claims under this section, see section 6675.

## Regulations

- [Treas. Reg. § 48.6435-1T](/26/reg/48.6435-1T.md): Dyed fuel refund. (interprets § 6435)

## Forms named in the regulations

- [Form 8849](https://www.irs.gov/pub/irs-pdf/f8849.pdf)
- [Form 720](https://www.irs.gov/pub/irs-pdf/f720.pdf)

## Proposed regulations (not in force)

- [Prop. Treas. Reg. § 48.6435-1](/26/prop/48.6435-1_2026-08546.md): Dyed fuel refund. (REG-119294-25, proposed 2026-05-01)

## Connections

Cites: § 4081 Imposition of tax; § 4082 Exemptions for diesel fuel and kerosene; § 6675 Excessive claims with respect to the use of certain fuels

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

## Amendments

- 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 282