SECTION 1. PURPOSE

This notice provides an additional extension of the temporary dyed fuel relief initially provided in section 3.02 of Notice 2017–30, 2017–21, I.R.B. 1248, then extended through December 31, 2018, by

section 3 of Notice 2018–39, 2018–20, I.R.B. 582. This additional relief will be available beginning on January 1, 2019, and ending on December 31, 2019. A claimant may submit a refund claim for the Internal Revenue Code § 4081(a)(1) tax imposed on undyed diesel fuel and kerosene for fuel that is (1) removed from a Milwaukee or Madison terminal; (2) entered into a Green Bay terminal within 24 hours of removal from the Milwaukee or Madison terminal; and (3) subsequently dyed and removed from that Green Bay terminal.