Internal Revenue Code · 26 U.S.C.
§ 6717. Refusal of entry
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6717
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 22, 2004 by Pub. L. 108–357
- Length
- 3 subsections · 187 words · about 1 min to read
- Cross-references
- cites 2; cited by 2 Code sections and 0 other regulations
In addition to any other penalty provided by law, any person who refuses to admit entry or refuses to permit any other action by the Secretary authorized by section 4083(d)(1) shall pay a penalty of $1,000 for such refusal.
If a penalty is imposed under this section on any business entity, each officer, employee, or agent of such entity or other contracting party who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such penalty.
If a business entity described in paragraph (1) is part of an affiliated group (as defined in section 1504(a)), the parent corporation of such entity shall be jointly and severally liable with such entity for the penalty imposed under this section.
No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.
(Added Pub. L. 108–357, title VIII, § 859(a), Oct. 22, 2004, 118 Stat. 1617.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Cited by 2 Code sections
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 108–357
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 68 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
- Subchapter B Assessable Penalties
- Part I GENERAL PROVISIONS
Nearby sections
- § 6714 Failure to meet disclosure requirements applicable to quid pro quo contributions
- § 6715 Dyed fuel sold for use or used in taxable use, etc.
- § 6715A Tampering with or failing to maintain security requirements for mechanical dye injection systems
- § 6716 Repealed
- § 6717 Refusal of entry
- § 6718 Failure to display tax registration on vessels
- § 6719 Failure to register or reregister
- § 6720 Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
- § 6720A Penalty with respect to certain adulterated fuels
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Effective Date
Section effective Jan. 1, 2005, see section 859(c) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendment note under section 4083 of this title.