Source: http://taxtv.com/code/01776-USCODE-2011-title26-subtitleF-chap68-subchapB-partI-sec6675/
Timestamp: 2017-10-21 19:14:27
Document Index: 582155100

Matched Legal Cases: ['§6675', '§6675', '§6675', '§3', '§208', '§202', '§207', '§233', '§5', '§11163', '§11163', '§11163', '§5', '§5', '§5', '§207', '§207', '§207', '§202', '§202', '§202', '§208', '§208', '§208']

IRC §6675. Excessive claims with respect to the use of certain fuels - TaxTV.com
IRC §6675. Excessive claims with respect to the use of certain fuels
View related content: IRC §6675
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), or 6427 (relating to fuels not used for taxable purposes) 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
(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, or 6427, as the case may be, for any period, exceeds
(2) the amount allowable under such section for such period.
(Added Apr. 2, 1956, ch. 160, §3, 70 Stat. 90; amended June 29, 1956, ch. 462, title II, §208(d)(2), 70 Stat. 396; Pub. L. 89–44, title II, §202(c)(3)(A), June 21, 1965, 79 Stat. 139; Pub. L. 91–258, title II, §207(d)(8), May 21, 1970, 84 Stat. 249; Pub. L. 95–618, title II, §233(b)(2)(D), Nov. 9, 1978, 92 Stat. 3191; Pub. L. 97–424, title V, §5(b)(11)(A)–(C), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 109–59, title XI, §11163(d)(2), (3), Aug. 10, 2005, 119 Stat. 1975.)
2005—Subsec. (a). Pub. L. 109–59, §11163(d)(2), inserted “section 6416(a)(4) (relating to certain sales of gasoline),” after “made under” in introductory provisions.
Subsec. (b)(1). Pub. L. 109–59, §11163(d)(3), inserted “6416(a)(4),” after “under section”.
1983—Pub. L. 97–424, §5(b)(11)(C), struck out “or lubricating oil” after “fuels” in section catchline.
Subsec. (a). Pub. L. 97–424, §5(b)(11)(A), struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”.
Subsec. (b)(1). Pub. L. 97–424, §5(b)(11)(B), struck out “6424,” after “6421,”.
1970—Pub. L. 91–258, §207(d)(8)(A), substituted “fuels” for “gasoline” in section catchline.
Subsec. (a). Pub. L. 91–258, §207(d)(8)(B), inserted reference to section 6427 relating to fuels not used for taxable purposes.
Subsec. (b)(1). Pub. L. 91–258, §207(d)(8)(C), inserted reference to section 6427.
1965—Pub. L. 89–44, §202(c)(3)(A)(i), inserted “or lubricating oil” after “gasoline” in section catchline.
Subsec. (a). Pub. L. 89–44, §202(c)(3)(A)(ii), inserted reference to claims made under section 6424.
Subsec. (b)(1). Pub. L. 89–44, §202(c)(3)(A)(iii), inserted reference to amounts claimed under section 6424.
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.
Subsec. (a). Act June 29, 1956, §208(d)(2)(B), inserted reference to claims made under section 6421.
Subsec. (b). Act June 29, 1956, §208(d)(2)(C), inserted reference to amounts claimed under section 6421.