26 U.S.C. § 6720A — Penalty with respect to certain adulterated fuels

FEDERAL · 26 U.S.C. · Chapter 68

Penalty with respect to certain adulterated fuels

26 U.S.C. § 6720A

Title26 — Internal Revenue Code

Chapter68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES

SubchapterB

PartI

Current throughPub. L. 119-99

This text of 26 U.S.C. § 6720A (Penalty with respect to certain adulterated fuels) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 U.S.C. § 6720A.

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).

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(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).

Source Credit

History

(Added Pub. L. 109–59, title XI, §11167(a), Aug. 10, 2005, 119 Stat. 1977.)

Editorial Notes

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]."

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Bluebook (online)

26 U.S.C. § 6720A, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6720A.