26 U.S.C. § 6675 — Excessive claims with respect to the use of certain fuels
submitted 70 years ago by ch. 160 to r/title-26-INTERNAL-REVENUE-CODE · 191 words · no verdicts yet
A person who makes an excessive fuel-use claim owes a civil penalty unless reasonable cause is shown. The penalty is the greater of twice the excess claim or $10, and section 6206 governs assessment and collection.
(a) Civil penalty. In addition to any criminal penalty, a person who makes an excessive claim under section 6416(a)(4), 6420, 6421, 6427, or 6435 owes a penalty unless the excess was due to reasonable cause. The penalty is the greater of (1) twice the excessive amount or (2) $10. (b) Excessive amount defined. The excessive amount is the amount by which the claim for the period under the applicable section exceeds the amount allowed under that section for the period. (c) Assessment and collection. Section 6206 governs assessment and collection of this penalty.
In addition to any criminal penalty provided by law, if a claim is made under section 6416(a)(4) (relating to certain sales of gasoline), section 6420 (relating to gasoline used on farms), 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), 6427 (relating to fuels not used for taxable purposes), or 6435 (relating to eligible indelibly dyed fuel) for an excessive amount, unless it is shown that the claim for such excessive amount is due to reasonable cause, the person making such claim shall be liable to a penalty in an amount equal to whichever of the following is the greater:
Two times the excessive amount; or
$10.
For purposes of this section, the term “excessive amount” means in the case of any person the amount by which—
the amount claimed under section 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be, for any period, exceeds
the amount allowable under such section for such period.
For assessment and collection of penalty provided by subsection (a), see section 6206.
Source credit: (Added Apr. 2, 1956, ch. 160, § 3, 70 Stat. 90; amended June 29, 1956, ch. 462, title II, § 208(d)(2), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(3)(A), June 21, 1965, 79 Stat. 139; Pub. L. 91–258, title II, § 207(d)(8), May 21, 1970, 84 Stat. 249; Pub. L. 95–618, title II, § 233(b)(2)(D), Nov. 9, 1978, 92 Stat. 3191; Pub. L. 97–424, title V, § 515(b)(11)(A)–(C), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 109–59, title XI, § 11163(d)(2), (3), Aug. 10, 2005, 119 Stat. 1975; Pub. L. 119–21, title VII, § 70525(b)(3), July 4, 2025, 139 Stat. 283.)
- 1956Enacted · Act of Apr. 2, 1956, ch. 160 · 70 Stat. 90
- 1956Amended · Act of June 29, 1956, ch. 462 · 70 Stat. 396
- 1965Amended · Pub. L. 89-44 · 79 Stat. 139
- 1970Amended · Pub. L. 91-258 · 84 Stat. 249
- 1978Amended · Pub. L. 95-618 · 92 Stat. 3191
- 1983Amended · Pub. L. 97-424 · 96 Stat. 2182
- 2005Amended · Pub. L. 109-59 · 119 Stat. 1975
- 2025Amended · Pub. L. 119-21 · 139 Stat. 283
A history note hasn’t been published yet. The record shows enactment by ch. 160 on 1956-04-02.
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