IRS Issues Proposed Regulations on Dyed Fuel Refund Claims

The IRS issued proposed regulations providing guidance on how taxpayers can claim payments (refunds) for previously taxed dyed diesel fuel and kerosene under I.R.C. §6435. The rules clarify eligibility and establish procedures for filing claims, largely mirroring temporary regulations issued simultaneously. Comments and requests for a public hearing are due by June 30. [REG-119294-25, RIN 1545-BS09, 05/01/26].