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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 6720A Penalty with respect to certain adulterated fuels us united_states_code code_section 26 INTERNAL REVENUE CODE 68 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES 6720A 26 U.S.C. § 6720A current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s6720A data/legal/raw/us/code/title-26/usc26.xml bd6bffdb14866b1df5772c56ae28674987ac4c8f4e3b7b8b5499f231fd43e10b a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 4e61777bc16e58349acbeac67a339413f26a7f081292150dcc96968416b6a920 2026-07-04 official
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26 U.S.C. § 6720A - Penalty with respect to certain adulterated fuels

Text

(a) In general Any person who knowingly transfers for resale, sells for resale, or holds out for resale any liquid for use in a diesel-powered highway vehicle or a diesel-powered train which does not meet applicable EPA regulations (as defined in section 45H(c)(3)), shall pay a penalty of $10,000 for each such transfer, sale, or holding out for resale, in addition to the tax on such liquid (if any).

(b) Penalty in the case of retailers Any person who knowingly holds out for sale (other than for resale) any liquid described in subsection (a), shall pay a penalty of $10,000 for each such holding out for sale, in addition to the tax on such liquid (if any).

(Added Pub. L. 10959, title XI, § 11167(a), Aug. 10, 2005, 119 Stat. 1977.)

Notes

Statutory Notes and Related Subsidiaries

Effective DatePub. L. 10959, title XI, § 11167(d), Aug. 10, 2005, 119 Stat. 1978, provided that: “The amendments made by this section [enacting this section and amending section 9503 of this title] shall apply to any transfer, sale, or holding out for sale or resale occurring after the date of the enactment of this Act [Aug. 10, 2005].”