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Sec. 6675. Excessive Claims With Respect To The Use Of Certain Fuels

I.R.C. § 6675(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:
I.R.C. § 6675(a)(1)
Two times the excessive amount; or
I.R.C. § 6675(b) Excessive Amount Defined
For purposes of this section, the term “excessive amount" means in the case of any person the amount by which—
I.R.C. § 6675(b)(1)
the amount claimed under section 6416(a)(4), 6420, 6421, or 6427, as the case may be, for any period, exceeds
I.R.C. § 6675(b)(2)
the amount allowable under such section for such period.
I.R.C. § 6675(c) Assessment And Collection Of Penalty
For assessment and collection of penalty provided by subsection (a), see section 6206.
(Added Apr. 2, 1956, ch. 160, 3, 70 Stat. 90, and amended June 29, 1956, ch. 462, title II, 208(d)(2), 70 Stat. 396; June 21, 1965, Pub. L. 89-44, title II, 202(c)(3)(A), 79 Stat. 139; May 21, 1970, Pub. L. 91-258, title II, 207(d)(8), 84 Stat. 249; Nov. 9, 1978, Pub. L. 95-618, title II, 233(b)(2)(D), 92 Stat. 3191; Jan. 6, 1983, Pub. L. 97-424, title V, 515(b)(11)(A)-(C), 96 Stat. 2182; Aug. 10, 2005, Pub. L. 109-59, title XI, Sec. 11163(d), 119 Stat. 1144.)
BACKGROUND NOTES
AMENDMENTS
2005 — Subsec. (a). Pub. L. 109-59, Sec. 11163(d)(2), amended subsec. (a) by inserting “section 6416(a)(4) (relating to certain sales of gasoline),” after “made under”.
Subsec. (b)(1). Pub. L. 109-59, Sec. 11163(d)(3), amended par. (1) by inserting “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 June 29, 1956, 208(d)(2)(A), substituted “with respect to the use of certain gasoline" for “for gasoline used on farms” in section catchline.
Subsec. (a). Act June 29, 1956, 208(d)(2)(B), inserted reference to claims made under section 6421.
Subsec. (b). Act June 29, 1956, 208(d)(2)(C), inserted reference to amounts claimed under section 6421.
EFFECTIVE DATE OF 2005 AMENDMENTS
Amendments by Pub. L. 109-59, Sec. 11163(d), effective for sales after December 31, 2005.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97-424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set out as a note under section 34 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95-618 effective on the first day of the first calendar month which begins more than 10 days after Nov. 9, 1978, see section 233(d) of Pub. L. 95-618, set out as a note under section 34 of this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-258 effective July 1, 1970, see section 211(a) of Pub. L. 91-258, set out as a note under section 4041 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section 701(a)(1), (2) of Pub. L. 89-44, set out as a note under section 4161 of this title.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title.