United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 65. ABATEMENTS, CREDITS, AND REFUNDS |
SubChapter B. Rules of Special Application |
§ 6430. Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
-
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, or (3) with respect to which the rate increase under section 4081(a)(2)(B) is zero by reason of section 4082(e)(2).
Prior Provisions
A prior section 6430, added Pub. L. 97–448, title I, § 106(a)(4)(A),
Amendments
2007—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.”
Effective Date Of Amendment
Amendment by Pub. L. 110–172 effective as if included in the provisions of the Energy Policy Act of 2005, Pub. L. 109–58, to which such amendment relates, see section 6(e) of Pub. L. 110–172, set out as a note under section 30C of this title.
Effective Date
Section effective
Miscellaneous
Pub. L. 110–172, § 6(d)(1)(C),