Section 7. CLAIM PERIOD AND

DUE DATE FOR ALTERNATIVE FUEL MIXTURE CREDITS

The claim period for the 2015 alternative fuel mixture credit begins on February 8, 2016. The IRS will deem any claim that is submitted by the method prescribed in section 6 of this notice before February 8, 2016, as filed on February 8, 2016. Generally, claims for the § 6426(e) alternative fuel mixture credit must be made within three years from the time the return was filed or two years from the time the tax was paid, whichever is later.