SECTION 2. BACKGROUND

Section 3.02 of Notice 2017–30 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 was subsequently transported to, then removed from a Green Bay terminal as dyed fuel destined for a nontaxable use. This relief was available for the period beginning on October 31, 2017, and ending on May 3, 2018. Section 3 of Notice 2018–39, extends this relief for the period beginning on May 4, 2018, and ending on December 31, 2018. Additionally, Notice 2018–39 expands the relief to include refund claims for fuel that is taxed on removal from a Madison terminal, transported to a Green Bay terminal, and then removed from that Green Bay terminal as dyed fuel.

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. Sections 3.02, 3.03, and 3.04 of Notice 2017–59 describe the conditions and procedures required to make such claims. Notice 2017–59 also requires claimants to follow those conditions and procedures to make a claim during the first extension period.