The law › Title 26, Internal Revenue Code › Chapter 65

26 U.S.C. 6430: Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate

Created in 2005 by the Energy Policy Act of 2005 (Public Law 109-58). Changed by 1 later law. 1 new law this Congress changed it.

How it got hereLaws that created or changed it, newest first

2007Tax Technical Corrections Act of 2007

2005Energy Policy Act of 2005created it

26 U.S.C. 6430Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate

(1)which are exempt from tax under section 4081(a) by reason of section 4082(f)(2),

(2)which are exempt from tax under section 4041(d) by reason of the last sentence…

(3)with respect to which the rate increase under section 4081(a)(2)(B) is zero by…

(4)Newnew

This CongressBills that change it or would

H.R. 1An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.law

past change
enacted this Congress
proposed

This Congress

H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (4)

How it got here

2007

Pub. L. 110–172 reenacted section catchline without change and amended text generally. Prior to amendment, text read as follows: "No refunds, credits, or payments shall be made under this subchapter for any tax imposed at the Leaking Underground Storage Tank Trust Fund financing rate, except in the… (Tax Technical Corrections Act of 2007) Law text

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.