§ 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 by reason of section ,
(2) which are exempt from tax under section by reason of the last sentence of paragraph (5) thereof,
(3) with respect to which the rate increase under section is zero by reason of section , or
(4) which are removed as eligible indelibly dyed diesel fuel or kerosene under section .
(Added Pub. L. 109–58, title XIII, § 1362(b)(3)(A), Aug. 8, 2005, 119 Stat. 1059; amended Pub. L. 110–172, § 6(d)(2)(D), Dec. 29, 2007, 121 Stat. 2481; Pub. L. 119–21, title VII, § 70525(b)(2), July 4, 2025, 139 Stat. 282.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6430