Federal Register #2026-08545

IRS Temporary Regulations for Dyed Fuel Excise Tax Refunds

This opportunity concerns temporary IRS regulations related to excise tax refunds on dyed fuel: - Government Buyer: - Department of the Treasury, Internal Revenue Service (IRS) - No OEMs or vendors are involved, as this is a regulatory action, not a procurement - Products/Services Requested: - Guidance and procedures for taxpayers to claim refunds or payments for excise taxes previously paid on dyed diesel fuel or kerosene that later qualifies for exemption - No physical products or services are being procured - Unique/Notable Requirements: - Applies to taxpayers withdrawing previously taxed dyed fuel from a terminal - Requires establishing eligibility to the satisfaction of the Secretary of the Treasury - Prescribes specific procedures and recordkeeping for claims - Regulations are effective for a defined period and expire upon statutory changes or at the end of the regulatory period

Description

This document contains temporary regulations regarding payments to taxpayers for certain previously taxed dyed fuel. It provides guidance on which taxpayers may claim such payments and the procedures to follow. The regulations affect taxpayers who withdraw previously taxed dyed fuel from a terminal. The temporary regulations are effective from May 1, 2026, until May 1, 2029, or until statutory changes occur. The regulations implement section 6435 of the Internal Revenue Code, allowing refunds of excise tax paid on dyed diesel fuel or kerosene that later qualifies for exemption.

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