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26 U.S.C. § 6675

Excessive claims with respect to the use of certain fuels

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6675, Excessive claims with respect to the use of certain fuels, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464246
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Full text

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: For purposes of this section, the term “excessive amount” means in the case of any person the amount by which— For assessment and collection of penalty provided by subsection (a), see section 6206.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.