{"abstract":"In the Rules and Regulations section of this issue of the Federal Register are temporary regulations regarding the statutory provision providing for payments to taxpayers with respect to certain previously taxed dyed fuel. Specifically, the temporary regulations provide guidance as to the taxpayers that may claim such payments and the procedures these taxpayers must follow to claim the payments. The text of those regulations also serves as the text of these proposed regulations. These proposed regulations would affect taxpayers that withdraw previously taxed dyed fuel from a terminal.","action":"Notice of proposed rulemaking.","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/2026/05/01/2026-08546.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"48","title":26}],"citation":"91 FR 23380","comment_url":"http://www.regulations.gov/commenton/IRS-2026-0529-0001","comments_close_on":"2026-06-30","correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by June 30, 2026.","disposition_notes":null,"docket_ids":["REG-119294-25"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":1,"comment_start_date":"2026-05-01","updated_at":"2026-05-06T01:58:28.272-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-0529-0001","allow_late_comments":false,"id":"IRS-2026-0529-0001","comment_end_date":"2026-07-01","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2026-0529","title":"Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel (REG-119294-25)"}],"document_number":"2026-08546","effective_on":null,"end_page":23382,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/05/01/2026-08546.xml","html_url":"https://www.federalregister.gov/documents/2026/05/01/2026-08546/section-6435-payments-refunds-for-previously-taxed-dyed-fuel","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-08546?publication_date=2026-05-01","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-05-01/2026-08546/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":417,"last_updated":"2026-06-27 16:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-01/pdf/2026-08546.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-08546.pdf?1777553124","publication_date":"2026-05-01","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/05/01/2026-08546.txt","regulation_id_number_info":{"1545-BS09":null},"regulation_id_numbers":["1545-BS09"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":1,"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-2026-0529-0001","regulation_id_number":"1545-BS09","title":"Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel (REG-119294-25)","checked_regulationsdotgov_at":"2026-05-10T01:55:11Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2026-0529-0001","significant":null,"signing_date":null,"start_page":23380,"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":"Proposed Rule","volume":91}