US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6675

Excessive claims with respect to the use of certain fuels

(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:
(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—
(1)
the amount claimed under section 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be, for any period, exceeds
(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.

Apr. 2, 1956, ch. 160, § 370 Stat. 90June 29, 1956, ch. 46270 Stat. 396Pub. L. 89–44, title II, § 202(c)(3)(A)79 Stat. 139Pub. L. 91–258, title II, § 207(d)(8)84 Stat. 249Pub. L. 95–618, title II, § 233(b)(2)(D)92 Stat. 3191Pub. L. 97–424, title V, § 515(b)(11)(A)96 Stat. 2182Pub. L. 109–59, title XI, § 11163(d)(2)119 Stat. 1975Pub. L. 119–21, title VII, § 70525(b)(3)139 Stat. 283(Added , ; amended , title II, § 208(d)(2), ; , , ; , , ; , , ; –(C), , ; , (3), , ; , , .)

Editorial Notes

Amendments

Pub. L. 119–21, § 70525(b)(3)(A)2025—Subsec. (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.

Pub. L. 119–21, § 70525(b)(3)(B)Subsec. (b)(1). , substituted “6421, 6427, or 6435,” for “6421, or 6427,”.

Pub. L. 109–59, § 11163(d)(2)2005—Subsec. (a). , inserted “section 6416(a)(4) (relating to certain sales of gasoline),” after “made under” in introductory provisions.

Pub. L. 109–59, § 11163(d)(3)Subsec. (b)(1). , inserted “6416(a)(4),” after “under section”.

Pub. L. 97–424, § 515(b)(11)(C)1983—, struck out “or lubricating oil” after “fuels” in section catchline.

Pub. L. 97–424, § 515(b)(11)(A)Subsec. (a). , struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”.

Pub. L. 97–424, § 515(b)(11)(B)Subsec. (b)(1). , struck out “6424,” after “6421,”.

Pub. L. 95–6181978—Subsec. (a). substituted “used for certain nontaxable purposes” for “not used in highway motor vehicles”.

Pub. L. 91–258, § 207(d)(8)(A)1970—, substituted “fuels” for “gasoline” in section catchline.

Pub. L. 91–258, § 207(d)(8)(B)Subsec. (a). , inserted reference to section 6427 relating to fuels not used for taxable purposes.

Pub. L. 91–258, § 207(d)(8)(C)Subsec. (b)(1). , inserted reference to section 6427.

Pub. L. 89–44, § 202(c)(3)(A)(i)1965—, inserted “or lubricating oil” after “gasoline” in section catchline.

Pub. L. 89–44, § 202(c)(3)(A)(ii)Subsec. (a). , inserted reference to claims made under section 6424.

Pub. L. 89–44, § 202(c)(3)(A)(iii)Subsec. (b)(1). , inserted reference to amounts claimed under section 6424.

1956—Act , § 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 , § 208(d)(2)(B), inserted reference to claims made under section 6421.

Subsec. (b). Act , § 208(d)(2)(C), inserted reference to amounts claimed under section 6421.

Statutory Notes and Related Subsidiaries

Effective Date of 2025 Amendment

Pub. L. 119–21section 70525(c) of Pub. L. 119–21section 6206 of this titleAmendment by applicable to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after , see , set out as a note under .

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 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 1978 Amendment

Pub. L. 95–618section 233(d) of Pub. L. 95–618section 34 of this titleAmendment by effective on first day of first calendar month which begins more than 10 days 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 .