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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES · Subchapter B— Assessable Penalties · § 6720A

§ 6720A. Penalty with respect to certain adulterated fuels

195 words·~1 min read·/usc/title-26/section-6720a

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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).
(Added Pub. L. 109–59, title XI, § 11167(a), Aug. 10, 2005, 119 Stat. 1977.)
Connections1 cite this · traces to 1
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  • Pub. L. 109–59, title XI, § 11167(a)
  • 119 Stat. 1977
  • Pub. L. 109–59, title XI, § 11167(d)
  • 119 Stat. 1978
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cites case law
§ 6720A
Penalty with respect to certain adulterated fuels
U.S.C.×1
Pub. L.Pub. L. 109–59, title XI, § 11167(a)
Stat.119 Stat. 1977
Pub. L.Pub. L. 109–59, title XI, § 11167(d)
Stat.119 Stat. 1978
Cites 5Cited by 1 across 1 source
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