# 26 U.S.C. § 6206: Special rules applicable to excessive claims under certain sections

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6206>. Cite pinpoints as 26 U.S.C. § 6206(a)(1).

Any portion of a refund made under section 6416(a)(4) and any portion of a payment made under section 6420, 6421, 6427, or 6435 which constitutes an excessive amount (as defined in section 6675(b)), and any civil penalty provided by section 6675, may be assessed and collected as if it were a tax imposed by section 4081 (with respect to refunds under section 6416(a)(4) and payments under sections 6420, 6421, and 6435), or 4041 or 4081 (with respect to payments under section 6427) and as if the person who made the claim were liable for such tax. The period for assessing any such portion, and for assessing any such penalty, shall be 3 years from the last day prescribed for the filing of the claim under section 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be.

## Final rules

- [61 FR 58004](https://www.federalregister.gov/documents/1996/11/12/96-28404/deposits-of-excise-taxes) (1996): Deposits of Excise Taxes

## Connections

Cites: § 4081 Imposition of tax; § 6416 Certain taxes on sales and services; § 6420 Gasoline used on farms; § 6427 Fuels not used for taxable purposes; § 6675 Excessive claims with respect to the use of certain fuels

Cited by: § 6504 Cross references; § 6675 Excessive claims with respect to the use of certain fuels

## Prior provisions

- A prior section 6206 was renumbered 6207 of this title.

## Amendments

- 1956-04-02: [Act Apr. 2, 1956, ch. 160](/26/act/1956-ch160.md), 70 Stat. 90
- 1956-06-29: [Act June 29, 1956, ch. 462](/26/act/1956-ch462.md), 70 Stat. 396
- 1965-06-21: [Pub. L. 89-44](/26/act/89-44.md), 79 Stat. 139
- 1970-05-21: [Pub. L. 91-258](/26/act/91-258.md), 84 Stat. 248
- 1983-01-06: [Pub. L. 97-424](/26/act/97-424.md), 96 Stat. 2181
- 1987-12-22: [Pub. L. 100-203](/26/act/100-203.md), 101 Stat. 1330
- 1993-08-10: [Pub. L. 103-66](/26/act/103-66.md), 107 Stat. 524
- 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1613
- 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1974
- 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 282