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

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) In general

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).

(b) Penalty in the case of retailers

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.)

history & why it existsrecord from the source credit

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.

all 0 arguments · sorted by: best

no arguments yet — make the first case