# Prop. Treas. Reg. § 48.6435-1: Dyed fuel refund.

Proposed regulation, not in force. REG-119294-25, 91 FR 23380, published 2026-05-01 <https://www.federalregister.gov/documents/2026/05/01/2026-08546/section-6435-payments-refunds-for-previously-taxed-dyed-fuel>. Interprets 26 U.S.C. § 6435.

Par. 2. Add § 48.6435-1 to subpart O to read as follows:

[The text of proposed § 48.6435-1 is the same as the text of § 48.6435-1T in the temporary rule published elsewhere in this issue of the Federal Register ].