Sec. 70525. Allow for payments to certain individuals who dye fuel

370 words·~2 min read·/bill/119/hr/1/eas/section-70525

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Subchapter B of chapter 65, as amended by the preceding provisions of this Act, is amended by adding at the end the following new section: 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. 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. The term eligible indelibly dyed diesel fuel or kerosene means diesel fuel or kerosene— with respect to which a tax under section 4081 was previously paid (and not credited or refunded), and which is exempt from taxation under section 4082(a). For civil penalty for excessive claims under this section, see section 6675. . Section 6206 is amended— by striking or 6427 each place it appears and inserting 6427, or 6435 , and by striking 6420 and 6421 and inserting 6420, 6421, and 6435 . Section 6430 is amended— by striking or at the end of paragraph (2), by striking the period at the end of paragraph

(3)and inserting , or , and by adding at the end the following new paragraph: which are removed as eligible indelibly dyed diesel fuel or kerosene under section 6435. . Section 6675 is amended— in subsection (a), by striking or 6427 (relating to fuels not used for taxable purposes) and inserting 6427 (relating to fuels not used for taxable purposes), or 6435 (relating to eligible indelibly dyed fuel) , and in subsection (b)(1), by striking 6421, or 6427, and inserting 6421, 6427, or 6435, . The table of sections for subchapter B of chapter 65, as amended by the preceding provisions of this Act, is amended by adding at the end the following new item: Sec. 6435. Dyed fuel. . The amendments made by this section shall apply to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after the date of the enactment of this section.