Section 1. PURPOSE

This notice provides rules under which taxpayers may make a one-time claim for payment of the credits and payments allowable under §§ 6426 and 6427 of the Internal Revenue Code (Code) for biodiesel (including renewable diesel) mixtures, alternative fuels, and alternative fuel mixtures sold or used during calendar year 2010 (collectively, 2010 biodiesel and alternative fuel incentives). These rules are prescribed under §§ 701(c) (biodiesel) and 704(c) (alternative fuel) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (Act) (Pub. L. 111–312).