Internal Revenue Code · 26 U.S.C.
§ 6719. Failure to register or reregister
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. § 6719
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
- Last amended
- August 10, 2005 by Pub. L. 109–59
- Amendments
- 1 dated changes in the source credit
- Length
- 3 subsections · 131 words · about 1 min to read
- Cross-references
- cites 1; cited by 1 Code section and 0 other regulations
Every person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any).
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, § 863(c)(1), Oct. 22, 2004, 118 Stat. 1620; amended Pub. L. 109–59, title XI, § 11164(b)(1), Aug. 10, 2005, 119 Stat. 1975.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 1 Code section
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 109–59Parts changed in 2005: (a)
- 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
- § 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- § 6716 Repealed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
- § 6720B Fraudulent identification of exempt use property
- § 6720C Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2005—Pub. L. 109–59, § 11164(b)(1)(C), inserted “or reregister” after “register” in section catchline.
Subsecs. (a), (b). Pub. L. 109–59, § 11164(b)(1)(A), (B), inserted “or reregister” after “register” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
Amendment by Pub. L. 109–59 applicable to actions, or failures to act, after Aug. 10, 2005, see section 11164(c) of Pub. L. 109–59, set out as a note under section 4101 of this title.
Effective Date
Pub. L. 108–357, title VIII, § 863(e), Oct. 22, 2004, 118 Stat. 1620, provided that: “The amendments made by this section [enacting this section and section 6725 of this title and amending sections 7232 and 7272 of this title] shall apply to penalties imposed after December 31, 2004.”