# Notice 2019-4: Additional Extension of Temporary Relief for Fuel Removals Destined for Nontaxable Use Due to West Shore Pipeline Shutdown > Federal · IRS notices · In force URL: https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2019_4 ## Section - **Citation:** Notice 2019-4 - **Heading:** Additional Extension of Temporary Relief for Fuel Removals Destined for Nontaxable Use Due to West Shore Pipeline Shutdown - **Jurisdiction:** Federal - **Kind:** IRS notices - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Internal Revenue Bulletin / IRB 2019 / Notice / Notice 2019-4 ## Text Additional Extension of Temporary Relief for Fuel Removals Destined for Nontaxable Use Due to West Shore Pipeline Shutdown Notice 2019-04 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. 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, 2 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 m a Madison terminal, 2 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. SECTION 3. EXTENSION OF TEMPORARY DYED FUEL RELIEF For the period beginning on January 1, 2019, and ending on December 31, 2019, if any person (that is, the position holder) that removes diesel fuel or kerosene that satisfies the requirements of § 4082 from a Green Bay terminal establishes to the satisfaction of the Secretary that a prior tax was paid with respect to the removal of such fuel from a Milwaukee or Madison terminal, then an amount equal to the prior tax paid shall be allowed as a refund (without interest) to the position holder in the same manner as if it were an overpayment of tax imposed by § 4081. The relief described in this section is not available with respect to any transaction for which one or more conditions set forth in section 3.02 of Notice 2017-59 are not satisfied or for any refund claim that fails to comply with the procedures set forth in sections 3.03 and 3.04 of Notice 2017-59. For purposes of this notice, any reference in Notice 2017-59 to removals from a Milwaukee terminal shall be read to also include removals from a Madison terminal. 3 SECTION 4. EFFECTIVE DATE The temporary dyed fuel relief described in section 3 of this notice applies to removals of dyed diesel fuel and kerosene from Green Bay terminals on or after January 1, 2019, and on or before December 31, 2019. SECTION 5. DRAFTING INFORMATION The principal author of this notice is Jacob W erminal shall be read to also include removals from a Madison terminal. 3 SECTION 4. EFFECTIVE DATE The temporary dyed fuel relief described in section 3 of this notice applies to removals of dyed diesel fuel and kerosene from Green Bay terminals on or after January 1, 2019, and on or before December 31, 2019. SECTION 5. DRAFTING INFORMATION The principal author of this notice is Jacob W. Peeples of the Office of the Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice contact Mr. Peeples at (202) 317-6855 (not a toll-free call). ## Nearby sections - [Notice 2019-1 Previously Taxed Earnings and Profits Accounts](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2019_1.md) - [Notice 2019-2 2019 Standard Mileage Rates](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2019_2.md) - [Notice 2019-3 Part III --- Administrative, Miscellaneous, and Procedural Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2019_3.md) - [Notice 2019-4 Additional Extension of Temporary Relief for Fuel Removals Destined for Nontaxable Use Due to West Shore Pipeline Shutdown](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2019_4.md) - [Notice 2019-5 Individual Shared Responsibility Payment Hardship Exemptions that May Be Claimed on a Federal Income Tax Return Without Obtaining a Hardship Exemption Certification from the Marketplace for the 2018 Tax Year](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2019_5.md) - [Notice 2019-6 Guidance on Special Enforcement Matters Under the Centralized Partnership Audit Regime](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2019_6.md) - [Notice 2019-7 Part III - Administrative, Procedural, and Miscellaneous Section 199A Trade or Business Safe Harbor: Rental Real Estate](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2019_7.md) - [Notice 2019-8 Maximum Values For 2018 For Use With Vehicle Cents-Per-Mile and Fleet-Average Valuation Rules](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2019_8.md) - [Notice 2019-9 Interim Guidance Under Section 4960](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2019_9.md) - [Notice 2019-10 Request for Comments on Excise Tax Regulations Regarding Fuel Used in a Motor Vehicle Power Take-off or Power Transfer](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2019_10.md) - [Notice 2019-11 Part III – Administrative, Procedural, and Miscellaneous Relief from Addition to Tax for Underpayment of Estimated Income Tax by an Individual](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2019_11.md) - [Notice 2019-12 Guidance Providing a Safe Harbor Under Section 164 for Certain Individuals Who Make a Payment to or for the Use of an Entity Described in Section 170(c) in Return for a State or Local Tax Credit](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2019_12.md) - [Notice 2019-13 Part III --- Administrative, Miscellaneous, and Procedural Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2019_13.md) - [Notice 2019-16 Part III --- Administrative, Miscellaneous, and Procedural Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates](https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2019_16.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/IRS_NOTICE_2019_4. 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