---
kind: "section"
citation: "26 U.S.C. § 6435"
title: "26"
title_heading: "Internal Revenue Code"
number: "6435"
heading: "Dyed fuel"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6435"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 65 — Abatements, Credits, and Refunds"
  - "Subchapter B — Rules of Special Application"
---

# §6435. Dyed fuel

- (a) **In general—** If a [person](/usc/26/7701.md?p=a-1) establishes to the satisfaction of the [Secretary](/usc/26/7701.md?p=a-11-B) that such [person](/usc/26/7701.md?p=a-1) meets the requirements of [subsection (b)](#b) with respect to diesel fuel or kerosene, then the [Secretary](/usc/26/7701.md?p=a-11-B) shall pay to such [person](/usc/26/7701.md?p=a-1) an amount (without interest) equal to the tax described in [subsection (b)(2)(A)](#b-2-A) with respect to such diesel fuel or kerosene.
- (b) **Requirements—**
  - (1) **In general—** A [person](/usc/26/7701.md?p=a-1) meets the requirements of this subsection with respect to diesel fuel or kerosene if such [person](/usc/26/7701.md?p=a-1) removes from a terminal eligible indelibly dyed diesel fuel or kerosene.
  - (2) **Eligible indelibly dyed diesel fuel or kerosene defined—** The term “eligible indelibly dyed diesel fuel or kerosene” means diesel fuel or kerosene—
    - (A) with respect to which a tax under [section 4081](/usc/26/4081.md) was previously paid (and not credited or refunded), and
    - (B) which is exempt from taxation under [section 4082(a)](/usc/26/4082.md?p=a).
- (c) **Cross reference—** For civil penalty for excessive claims under this section, see section 6675.

## Source credit

(Added Pub. L. 119–21, title VII, § 70525(a), July 4, 2025, 139 Stat. 282.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after July 4, 2025, see section 70525(c) of Pub. L. 119–21, set out as an Effective Date of 2025 Amendment note under section 6206 of this title.