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.
Apr. 2, 1956, ch. 160, § 4(b)(1)70 Stat. 90June 29, 1956, ch. 46270 Stat. 396Pub. L. 89–44, title II, § 202(c)(2)(A)79 Stat. 139Pub. L. 91–258, title II, § 207(d)(3)84 Stat. 248Pub. L. 97–424, title V, § 515(b)(3)(A)96 Stat. 2181Pub. L. 100–203, title X, § 10502(d)(5)101 Stat. 1330–444Pub. L. 103–66, title XIII, § 13242(d)(14)107 Stat. 524Pub. L. 108–357, title VIII, § 853(d)(2)(F)118 Stat. 1613Pub. L. 109–59, title XI, § 11163(d)(1)119 Stat. 1974Pub. L. 119–21, title VII, § 70525(b)(1)139 Stat. 282(Added , ; amended , title II, § 208(d)(1), ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , .)
Editorial Notes
Prior Provisions
A prior section 6206 was renumbered 6207 of this title.
Amendments
Pub. L. 119–212025— substituted “6427, or 6435” for “or 6427” in two places and “6420, 6421, and 6435” for “6420 and 6421”.
Pub. L. 109–592005— substituted “certain sections” for “sections 6420, 6421, and 6427” in section catchline, in first sentence substituted “Any portion of a refund made under section 6416(a)(4) and any portion” for “Any portion” and “refunds under section 6416(a)(4) and payments under sections 6420” for “payments under sections 6420”, and in second sentence substituted “section 6416(a)(4), 6420” for “section 6420”.
Pub. L. 108–3572004— substituted “or 4081” for “, 4081, or 4091”.
Pub. L. 103–661993— substituted “4041, 4081, or 4091” for “4041 or 4091”.
Pub. L. 100–2031987— substituted “or 4041 or 4091” for “or 4041”.
Pub. L. 97–4241983— struck out reference to section 6424 in section catchline, and in text struck out “4091 (with respect to payments under section 6424),” after “6421),”, and “6424,” wherever appearing.
Pub. L. 91–2581970— inserted reference to section 6427 in section catchline, inserted reference to section 6427 in first and second sentences, and substituted “by section 4081 (with respect to payments under sections 6420 and 6421), 4091 (with respect to payments under section 6424), or 4041 (with respect to payments under section 6427)” for “by section 4081 (or, in the case of lubricating oil, by section 4091)”, in first sentence, respectively.
Pub. L. 89–441965— struck out “6420 and 6421” wherever appearing in section catchline and text and substituted therefor “6420, 6421, and 6424” and inserted “(or, in the case of lubricating oil, by section 4091)” after “4081” in text.
1956—Act , inserted reference to excessive claims under section 6421 in section catchline and text.
Statutory Notes and Related Subsidiaries
Effective Date of 2025 Amendment
Pub. L. 119–21, title VII, § 70525(c)139 Stat. 283
Effective Date of 2005 Amendment
Pub. L. 109–59section 11163(e) of Pub. L. 109–59section 4101 of this titleAmendment by applicable to sales after , see , set out as a note under .
Effective Date of 2004 Amendment
Pub. L. 108–357section 853(e) of Pub. L. 108–357section 4041 of this titleAmendment by applicable to aviation-grade kerosene removed, entered, or sold after , see , set out as a note under .
Effective Date of 1993 Amendment
Pub. L. 103–66section 13242(e) of Pub. L. 103–66section 4041 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1987 Amendment
Pub. L. 100–203section 10502(e) of Pub. L. 100–203section 40 of this titleAmendment by applicable to sales after , see , set out as a note under .
Effective Date of 1983 Amendment
Pub. L. 97–424section 515(c) of Pub. L. 97–424section 34 of this titleAmendment by applicable with respect to articles sold after , see , set out as a note under .
Effective Date of 1970 Amendment
Pub. L. 91–258section 211(a) of Pub. L. 91–258section 4041 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1965 Amendment
Pub. L. 89–44Pub. L. 89–44section 4161 of this titleAmendment by effective , see section 701(a)(1), (2) of , set out as a note under .
Effective Date of 1956 Amendment
section 4041 of this titleAmendment by act , effective , see section 211 of act , set out as a note under .