26 U.S.C. § 6675
§ 6675. Excessive claims with respect to the use of certain fuels
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Changed by the 2025 tax lawAdded in 1956 by the Internal Revenue Code of 1954 (original text). Last changed July 4, 2025 by the One Big Beautiful Bill Act (2025).
Every change, newest first (8)
- July 4, 2025One Big Beautiful Bill Act (2025)
- August 10, 2005Public Law 109-59
- January 6, 1983Public Law 97-424
- November 9, 1978Public Law 95-618
- May 21, 1970Public Law 91-258
- June 21, 1965Public Law 89-44
- June 29, 1956Internal Revenue Code of 1954 (original text)
- April 2, 1956Internal Revenue Code of 1954 (original text) · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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:
Two times the excessive amount; or
$10.
For purposes of this section, the term “excessive amount” means in the case of any person the amount by which—
the amount claimed under section 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be, for any period, exceeds
the amount allowable under such section for such period.
For assessment and collection of penalty provided by subsection (a), see section 6206.