§ 6430. Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
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 case of fuels—
(2)
which are exempt from tax under section
4041
(d) by reason of the last sentence of paragraph (5) thereof, or
(3)
with respect to which the rate increase under section
4081
(a)(2)(B) is zero by reason of section
4082
(e)(2).