Section 5. CLAIM PERIOD AND

DUE DATE FOR BIODIESEL AND ALTERNATIVE FUEL INCENTIVES

Although a claimant may submit its claim under this notice as early as January 15, 2016, the 180-day claim period for 2015 biodiesel and alternative fuel incentives begins on February 8, 2016. Consequently, all claims for 2015 biodiesel and alternative fuel incentives must be filed on or before August 8, 2016. The IRS will not process claims filed after that date. The IRS will deem any claim that is submitted by the method prescribed in this notice before February 8, 2016, as filed on February 8, 2016.

If the IRS does not pay a 2015 biodiesel and alternative fuel incentives claim that conforms to this notice within 60 days after the claim is received, the IRS will

pay the claim with interest from the claim filing date (February 8, 2016, in the case of claims submitted before that date) using the overpayment rate and method provided by § 6621 of the Code.