{"abstract":"This document contains temporary regulations regarding the statutory provision providing for payments to taxpayers with respect to certain previously taxed dyed fuel. Specifically, these temporary regulations provide guidance delineating which taxpayers may claim such payments and the procedures these taxpayers must follow to claim the payments. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the proposed rules section in this issue of the Federal Register. These temporary regulations affect taxpayers that withdraw previously taxed dyed fuel from a terminal.","action":"Temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2026/05/01/2026-08545.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"48","title":26}],"citation":"91 FR 23363","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These temporary regulations are effective on May 1, 2026. The temporary regulations under Sec. 48.6435-1T expire on the earlier of May 1, 2029, or the date of any statutory change that would appropriate funds for the payment of claims under section 6435 to persons other than the taxpayer that paid the section 4081 tax to which the claim relates.","disposition_notes":null,"docket_ids":["TD 10047"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2026-05-01","updated_at":"2026-05-01T12:57:54.870-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-0529-0002","allow_late_comments":false,"id":"IRS-2026-0529-0002","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2026-0529","title":"Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel (REG-119294-25)"}],"document_number":"2026-08545","effective_on":"2026-05-01","end_page":23369,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/05/01/2026-08545.xml","html_url":"https://www.federalregister.gov/documents/2026/05/01/2026-08545/section-6435-payments-refunds-for-previously-taxed-dyed-fuel","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-08545?publication_date=2026-05-01","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-05-01/2026-08545/mods.xml","not_received_for_publication":null,"page_length":7,"page_views":{"count":464,"last_updated":"2026-06-24 00:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-01/pdf/2026-08545.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-08545.pdf?1777553124","publication_date":"2026-05-01","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/05/01/2026-08545.txt","regulation_id_number_info":{"1545-BS04":null},"regulation_id_numbers":["1545-BS04"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2026-0529","supporting_documents_count":0,"docket_id":"IRS-2026-0529","document_id":"IRS-2026-0529-0002","regulation_id_number":"1545-BS09","title":"Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel (REG-119294-25)","checked_regulationsdotgov_at":"2026-05-02T15:55:03Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":23363,"subtype":null,"title":"Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel","toc_doc":"Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel","toc_subject":null,"topics":["Excise taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":91}