26 U.S.C. § 6720A — Penalty with respect to certain adulterated fuels
submitted 21 years ago by Pub. L. 109-59 to r/title-26-INTERNAL-REVENUE-CODE · 117 words · no verdicts yet
A person who knowingly sells, transfers for resale, or offers for resale certain diesel fuel that does not meet EPA rules owes $10,000 per transaction. A retailer owes the same amount for knowingly offering that fuel for sale.
(a) Any person who knowingly transfers for resale, sells for resale, or offers for resale a liquid for a diesel-powered highway vehicle or train that does not meet applicable EPA regulations (as defined in section 45H(c)(3)) must pay $10,000 for each transfer, sale, or offer, plus any tax on the liquid.
(b) A person who knowingly offers such liquid for sale other than resale must pay $10,000 for each offer, plus any tax on the liquid.
Any person who knowingly transfers for resale, sells for resale, or holds out for resale any liquid for use in a diesel-powered highway vehicle or a diesel-powered train which does not meet applicable EPA regulations (as defined in section 45H(c)(3)), shall pay a penalty of $10,000 for each such transfer, sale, or holding out for resale, in addition to the tax on such liquid (if any).
Any person who knowingly holds out for sale (other than for resale) any liquid described in subsection (a), shall pay a penalty of $10,000 for each such holding out for sale, in addition to the tax on such liquid (if any).
Source credit: (Added Pub. L. 109–59, title XI, § 11167(a), Aug. 10, 2005, 119 Stat. 1977.)
- 2005Enacted · Pub. L. 109-59 · 119 Stat. 1977
A history note hasn’t been published yet. The record shows enactment by Pub. L. 109-59 on 2005-08-10.
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