Amended 1956, 1965, 1970, 1983
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 515(b)(11)(C), struck out “or lubricating oil” after “fuels” in section catchline.
- 1970 Pub. L. 91-258 Pub. L. 91–258, § 207(d)(8)(A), substituted “fuels” for “gasoline” in section catchline.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 202(c)(3)(A)(i), inserted “or lubricating oil” after “gasoline” in section catchline.
- 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.
Cases: Flandreau Santee Sioux Tribe v. United States, 197 F.3d 949 (8th Cir. 1999); Valley Ice & Fuel Co. v. United States, 30 F.3d 635 (5th Cir. 1994); J. J. Powell, Inc. v. United States, 125 Fed. Cl. 73 (Fed. Cl. 2016)
Final rules 1
(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), 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:
Amended 1956, 1965, 1970, 1978, 1983, 2005, 2025
- 2025 Pub. L. 119-21 Pub. L. 119–21, § 70525(b)(3)(A), substituted “6427 (relating to fuels not used for taxable purposes), or 6435 (relating to eligible indelibly dyed fuel)” for “or 6427 (relating to fuels not used for taxable purposes)” in introductory provisions.
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11163(d)(2), inserted “section 6416(a)(4) (relating to certain sales of gasoline),” after “made under” in introductory provisions.
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 515(b)(11)(A), struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”.
- 1978 Pub. L. 95-618 Pub. L. 95–618 substituted “used for certain nontaxable purposes” for “not used in highway motor vehicles”.
- 1970 Pub. L. 91-258 Pub. L. 91–258, § 207(d)(8)(B), inserted reference to section 6427 relating to fuels not used for taxable purposes.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 202(c)(3)(A)(ii), inserted reference to claims made under section 6424.
- 1956 Act June 29, 1956, § 208(d)(2)(B), inserted reference to claims made under section 6421.
Cited by 1
(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—
Amended 1956
- 1956 Act June 29, 1956, § 208(d)(2)(C), inserted reference to amounts claimed under section 6421.
Cited by 1
(1) the amount claimed under section 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be, for any period, exceeds
Amended 1965, 1970, 1983, 2005, 2025
- 2025 Pub. L. 119-21 Pub. L. 119–21, § 70525(b)(3)(B), substituted “6421, 6427, or 6435,” for “6421, or 6427,”.
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11163(d)(3), inserted “6416(a)(4),” after “under section”.
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 515(b)(11)(B), struck out “6424,” after “6421,”.
- 1970 Pub. L. 91-258 Pub. L. 91–258, § 207(d)(8)(C), inserted reference to section 6427.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 202(c)(3)(A)(iii), inserted reference to amounts claimed under section 6424.
(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.