SECTION 2. BACKGROUND

In section 3.02 of Notice 2017–30, the Department of the Treasury and the Internal Revenue Service provided a temporary refund mechanism for the § 4081(a)(1) tax imposed upon removal of undyed diesel fuel and kerosene from a Milwaukee terminal when such fuel is subsequently removed from a Green Bay terminal as dyed fuel destined for a nontaxable use. This relief is

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available for the period beginning on October 31, 2017, and ending on May 3, 2018.

Notice 2017–59, 2017–45 I.R.B. 484, provides guidance on how persons eligible for relief under section 3.02 of Notice 2017–30 may submit claims for refund. The conditions and procedures for making such claims can be found in sections 3.02, 3.03, and 3.04 of Notice 2017–59. This notice extends the relief that section 3.02 of Notice 2017–30 provides. This notice also expands the relief to permit claims for refund for fuel that is initially taxed upon removal from a terminal in Madison and later removed from a Green Bay terminal as dyed fuel.