“The term `eligible indelibly dyed diesel fuel or kerosene' means diesel fuel or kerosene--”
The section defines eligible indelibly dyed diesel fuel or kerosene as fuel on which a tax under section 4081 of the Internal Revenue Code of 1986 was previously paid and not credited or refunded, and which is exempt from taxation under section 4082(a). A person meets the requirements where the person removes such fuel from a terminal. A cross reference points to the civil penalty for excessive claims in section 6675.
What the document actually says
“The term `eligible indelibly dyed diesel fuel or kerosene' means diesel fuel or kerosene--”
That sentence, in plain words
The term covers diesel fuel and kerosene. The two tests that follow say which.
What this is about
The tax must already have been paid on it. It must not have been refunded. Once dyed the fuel must be free of tax.
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Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70525, 139 Stat. 282 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
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“Eligible fuel is fuel already taxed and then exempt once dyed,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70525, Sec. 70525. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70525-eligible/ (retrieved August 26, 2026).
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