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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

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain
(a) Civil 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:

(1)

Two times the excessive amount; or

(2)

$10.

(b) Excessive amount defined

For purposes of this section, the term “excessive amount” means in the case of any person the amount by which—

(1)

the amount claimed under section 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be, for any period, exceeds

(2)

the amount allowable under such section for such period.

(c) Assessment and collection of penalty

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.)

history & why it existsrecord from the source credit
  • 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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