Internal Revenue Code · 26 U.S.C.
§ 6720A. Penalty with respect to certain adulterated fuels
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. § 6720A
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- August 10, 2005 by Pub. L. 109–59
- Length
- 2 subsections · 135 words · about 1 min to read
- Cross-references
- cites 1; cited by 1 Code section and 0 other regulations
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).
(Added Pub. L. 109–59, title XI, § 11167(a), Aug. 10, 2005, 119 Stat. 1977.)
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.
- Added by Pub. L. 109–59
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
- § 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)
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 109–59, 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].”