United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 68. ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES |
SubChapter B. Assessable Penalties |
Part I. GENERAL PROVISIONS |
§ 6675. Excessive claims with respect to the use of certain fuels
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(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), or 6427 (relating to fuels not used for taxable purposes) 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, or 6427, 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.
Amendments
2005—Subsec. (a). Pub. L. 109–59, § 11163(d)(2), inserted “section 6416(a)(4) (relating to certain sales of gasoline),” after “made under” in introductory provisions.
Subsec. (b)(1). Pub. L. 109–59, § 11163(d)(3), inserted “6416(a)(4),” after “under section”.
1983—Pub. L. 97–424, § 515(b)(11)(C), struck out “or lubricating oil” after “fuels” in section catchline.
Subsec. (a). Pub. L. 97–424, § 515(b)(11)(A), struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”.
Subsec. (b)(1). Pub. L. 97–424, § 515(b)(11)(B), struck out “6424,” after “6421,”.
1978—Subsec. (a). Pub. L. 95–618 substituted “used for certain nontaxable purposes” for “not used in highway motor vehicles”.
1970—Pub. L. 91–258, § 207(d)(8)(A), substituted “fuels” for “gasoline” in section catchline.
Subsec. (a). Pub. L. 91–258, § 207(d)(8)(B), inserted reference to section 6427 relating to fuels not used for taxable purposes.
Subsec. (b)(1). Pub. L. 91–258, § 207(d)(8)(C), inserted reference to section 6427.
1965—Pub. L. 89–44, § 202(c)(3)(A)(i), inserted “or lubricating oil” after “gasoline” in section catchline.
Subsec. (a). Pub. L. 89–44, § 202(c)(3)(A)(ii), inserted reference to claims made under section 6424.
Subsec. (b)(1). Pub. L. 89–44, § 202(c)(3)(A)(iii), inserted reference to amounts claimed under section 6424.
1956—Act
Subsec. (a). Act
Subsec. (b). Act
Effective Date Of Amendment
Amendment by Pub. L. 109–59 applicable to sales after
Amendment by Pub. L. 97–424 applicable with respect to articles sold after
Amendment by Pub. L. 95–618 effective on first day of first calendar month which begins more than 10 days after
Amendment by Pub. L. 91–258 effective
Amendment by Pub. L. 89–44 effective
Amendment by act