26 U.S.C. § 6430
Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
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.