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The Boring Parts
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The IRS is proposing new rules regarding how certain businesses can claim payments for excise taxes previously paid on “dyed” diesel fuel or kerosene. Dyed fuel is fuel that has been colored so it can be identified as being intended for off-road use rather than for highway vehicles.

Why it matters: This is primarily an administrative update intended to provide clear instructions for how businesses can claim these specific tax refunds.

Who it affects

  • Fuel industry businesses

This is a proposed rule from the Treasury Department/IRS; readers should consult the Federal Register before relying on these procedures.

Agency: Treasury Department, Internal Revenue Service
Source: Federal Register — read the official document

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