# 26 U.S.C. § 6675: Excessive claims with respect to the use of certain fuels

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6675>. Cite pinpoints as 26 U.S.C. § 6675(a)(1).

## § 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), 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:

**§ 6675(a)(1)** Two times the excessive amount; or

**§ 6675(a)(2)** $10.

## § 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—

**§ 6675(b)(1)** the amount claimed under section 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be, for any period, exceeds

**§ 6675(b)(2)** the amount allowable under such section for such period.

## § 6675(c) Assessment and collection of penalty

For assessment and collection of penalty provided by subsection (a), see section 6206.

## Final rules

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

## Leading cases

- [Flandreau Santee Sioux Tribe v. United States, 197 F.3d 949 (8th Cir. 1999)](https://www.courtlistener.com/opinion/766917/flandreau-santee-sioux-tribe-v-united-states/)
- [Valley Ice & Fuel Co. v. United States, 30 F.3d 635 (5th Cir. 1994)](https://www.courtlistener.com/opinion/6649/valley-ice-fuel-co-inc-v-united-states/)
- [J. J. Powell, Inc. v. United States, 125 Fed. Cl. 73 (Fed. Cl. 2016)](https://www.courtlistener.com/opinion/3174712/j-j-powell-inc-v-united-states/)

## Connections

Cites: § 6206 Special rules applicable to excessive claims under certain sections; § 6416 Certain taxes on sales and services; § 6420 Gasoline used on farms

Cited by: § 6206 Special rules applicable to excessive claims under certain sections; § 6420 Gasoline used on farms; § 6421 Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes; § 6427 Fuels not used for taxable purposes; § 6435 Dyed fuel; § 6504 Cross references

## 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. 249
- 1978-11-09: [Pub. L. 95-618](/26/act/95-618.md), 92 Stat. 3191
- 1983-01-06: [Pub. L. 97-424](/26/act/97-424.md), 96 Stat. 2182
- 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1975
- 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 283