26 U.S.C. 6435 provides for a refund of 26 U.S.C. 4081 tax paid on eligible previously taxed dyed diesel fuel and dyed kerosene. A Notice of Proposed Rulemaking will provide guidance regarding the implementation of 26 U.S.C. 6435, including who may make a claim for refund and how to qualify for a refund under 26 U.S.C. 6435. These proposed regulations for 26 U.S.C. 6435 will also be issued as Temporary Regulations to provide authority for the IRS and taxpayers to rely on. The Temporary Regulations will be issued under RIN 1545-BS04, which previously had been requested for both the NPRM and Temp Reg. This RID is splitting ( see Related RINs , below) to create a separate RIN for the NPRM.