{
  "id": "REFUND_DYED_FUEL_TAX",
  "name": "Dyed Fuel Tax Refund",
  "category": "excise",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Must establish that the fuel is indelibly dyed, tax was previously paid, and the fuel is exempt from taxation under section 4082(a).",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Allows a person who removes eligible indelibly dyed diesel fuel or kerosene from a terminal to receive a payment equal to the excise tax previously paid under section 4081.",
  "irc_reference": "IRC §6435",
  "deadline": "",
  "savings_potential": "niche",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}