§6206 Special rules applicable to excessive claims under certain sections

A prior section 6206 was renumbered 6207 of this title.

2025—Pub. L. 119–21 substituted “6427, or 6435” for “or 6427” in two places and “6420, 6421, and 6435” for “6420 and 6421”. 2005—Pub. L. 109–59 substituted “certain sections” for “section 6420, 6421, and 6427” in section catchline, in first sentence substituted “Any portion of a refund made under section 6416(a)(4) and any portion” for “Any portion” and “refunds under section 6416(a)(4) and payments under section 6420” for “payments under section 6420”, and in second sentence substituted “section 6416(a)(4), 6420” for “section 6420”. 2004—Pub. L. 108–357 substituted “or 4081” for “, 4081, or 4091”. 1993—Pub. L. 103–66 substituted “4041, 4081, or 4091” for “4041 or 4091”. 1987—Pub. L. 100–203 substituted “or 4041 or 4091” for “or 4041”. 1983—Pub. L. 97–424 struck out reference to section 6424 in section catchline, and in text struck out “4091 (with respect to payments under section 6424),” after “6421),”, and “6424,” wherever appearing. 1970—Pub. L. 91–258 inserted reference to section 6427 in section catchline, inserted reference to section 6427 in first and second sentences, and substituted “by section 4081 (with respect to payments under section 6420 and 6421), 4091 (with respect to payments under section 6424), or 4041 (with respect to payments under section 6427)” for “by section 4081 (or, in the case of lubricating oil, by section 4091)”, in first sentence, respectively. 1965—Pub. L. 89–44 struck out “6420 and 6421” wherever appearing in section catchline and text and substituted therefor “6420, 6421, and 6424” and inserted “(or, in the case of lubricating oil, by section 4091)” after “4081” in text. 1956—Act June 29, 1956, inserted reference to excessive claims under section 6421 in section catchline and text.

of 2025 Amendment Pub. L. 119–21, title VII, § 70525(c), July 4, 2025, 139 Stat. 283, provided that: “The

made by this section [enacting section 6435 of this title and amending this section and section 6430 and 6675 of this title] shall apply to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after the date of the enactment of this section [July 4, 2025].”

of 2005 AmendmentAmendment by Pub. L. 109–59 applicable to sales after Dec. 31, 2005, see section 11163(e) of Pub. L. 109–59, set out as a note under section 4101 of this title.

of 2004 AmendmentAmendment by Pub. L. 108–357 applicable to aviation-grade kerosene removed, entered, or sold after Dec. 31, 2004, see section 853(e) of Pub. L. 108–357, set out as a note under section 4041 of this title.

of 1993 AmendmentAmendment by Pub. L. 103–66 effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103–66, set out as a note under section 4041 of this title.

of 1987 AmendmentAmendment by Pub. L. 100–203 applicable to sales after Mar. 31, 1988, see section 10502(e) of Pub. L. 100–203, set out as a note under section 40 of this title.

of 1983 AmendmentAmendment by Pub. L. 97–424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97–424, set out as a note under section 34 of this title.

of 1970 AmendmentAmendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.

of 1965 AmendmentAmendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 701(a)(1), (2) of Pub. L. 89–44, set out as a note under section 4161 of this title.