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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2017-21 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice provides 180–day emergency relief for fuel removals from Milwaukee terminals due to energy emergencies resulting from the shutdown of the West Shore Pipeline. Once the 180–day emergency relief described in this notice expires, there will be subsequent temporary relief that provides a mechanism for refunds of the § 4081(a)(1) tax imposed upon removals of undyed diesel fuel and kerosene from the Milwaukee terminals when such fuel is subsequently removed from the Green Bay terminals as dyed fuel destined for a nontaxable use.

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▸Contents — Internal Revenue Bulletin 2017-21
Internal Revenue Bulletin 2017-21

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