Internal Revenue Bulletin:  2013-18 

April 29, 2013 

EXCISE TAX


Table of Contents

Notice 2013-26 Notice 2013-26

On January 2, 2013, the American Taxpayer Relief Act of 2012, Pub. L. 112-240, (ATRA) retroactively extended various fuel tax credits that expired on December 31, 2011. The due date for filing certain claims for payments related to biodiesel mixtures and alternative fuel had already passed by the date that ATRA was enacted. This Notice allows additional time for claimants to file these claims for payments.


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