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Introduction

Section 1. PURPOSE

Internal Revenue Bulletin 2013-18 · 2026-10-03 edition · updated 2026-10-04 · United States

(a) On January 2, 2013, the American Taxpayer Relief Act of 2012, Pub. L. 112–240, (ATRA) retroactively extended the following fuel tax credits that expired on December 31, 2011: the biodiesel (including renewable diesel) mixture credit, biodiesel credit, alternative fuel credit, and the alternative fuel mixture credit. These credits are now scheduled to expire on December 31, 2013.

(b) The due date for filing certain claims for payments related to biodiesel mixtures and alternative fuel had already passed by the date that ATRA was enacted, and the due date for other claims will expire before or shortly after this Notice is released. This Notice allows additional time for claimants to file these claims for payments.

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▸Contents — Internal Revenue Bulletin 2013-18
Internal Revenue Bulletin 2013-18

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