LUST Trust Fund Financing Rate Refund

§ 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 4081(a) by reason of section 4082(f)(2), (2) which are exempt from tax under section 4041(d) by reason of the last sentence of paragraph (5) thereof, (3) with respect to which the rate increase under section 4081(a)(2)(B) is zero by reason of section 4082(e)(2), or (4) which are removed as eligible indelibly dyed diesel fuel or kerosene under section 6435. (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.) Editorial Notes Prior ProvisionsA prior section 6430, added Pub. L. 97–448, title I, § 106(a)(4)(A), Jan. 12, 1983, 96 Stat. 2388, related to credit or refund of windfall profit taxes to certain trust beneficiaries, prior to repeal by Pub. L. 100–418, title I, § 1941(b)(1), (c), Aug. 23, 1988, 102 Stat. 1323, 1324, applicable to crude oil removed from the premises on or after Aug. 23, 1988. Amendments2025—Par. (4). Pub. L. 119–21 added par. (4). 2007—Pub. L. 110–172 reenacted section catchline without change and amended text generally. Prior to amendment, text read as follows: “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 destined for export.” Statutory Notes and Related Subsidiaries Effective Date of 2025 AmendmentAmendment by Pub. L. 119–21 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 a note under section 6206 of this title. Effective Date of 2007 AmendmentAmendment by Pub. L. 110–172 effective as if included in the provisions of the Energy Policy Act of 2005, Pub. L. 109–58, to which such amendment relates, see section 6(e) of Pub. L. 110–172, set out as a note under section 30C of this title. Effective DateSection effective Oct. 1, 2005, and applicable to fuel entered, removed, or sold after Sept. 30, 2005, see section 1362(d) of Pub. L. 109–58, set out as an Effective Date of 2005 Amendment note under section 4041 of this title.