Title 26 — Internal Revenue CodeRelease 119-73
§6675 Excessive claims with respect to the use of certain fuels
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS › § 6675
Summary
Anyone who asks for a refund or credit for certain gasoline or fuel uses (for example, farm use, nonhighway or local transit use, fuels not used for taxable purposes, or indelibly dyed fuel) and claims more than they were allowed must pay a penalty unless they can show they had a reasonable cause. The penalty is the larger of twice the extra amount claimed or $10. Criminal penalties can also apply. The IRS collects this penalty under section 6206.
Full Legal Text
Title 26, §6675
Internal Revenue Code — Source: USLM XML via OLRC
(a)In addition to any criminal penalty provided by law, if a claim is made under section 6416(a)(4) (relating to certain sales of gasoline), section 6420 (relating to gasoline used on farms), 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), 6427 (relating to fuels not used for taxable purposes), or 6435 (relating to eligible indelibly dyed fuel) for an excessive amount, unless it is shown that the claim for such excessive amount is due to reasonable cause, the person making such claim shall be liable to a penalty in an amount equal to whichever of the following is the greater:
(1)Two times the excessive amount; or
(2)$10.
(b)For purposes of this section, the term “excessive amount” means in the case of any person the amount by which—
(1)the amount claimed under section 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be, for any period, exceeds
(2)the amount allowable under such section for such period.
(c)For assessment and collection of penalty provided by subsection (a), see section 6206.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2025—Subsec. (a). Pub. L. 119–21, § 70525(b)(3)(A), substituted “6427 (relating to fuels not used for taxable purposes), or 6435 (relating to eligible indelibly dyed fuel)” for “or 6427 (relating to fuels not used for taxable purposes)” in introductory provisions. Subsec. (b)(1). Pub. L. 119–21, § 70525(b)(3)(B), substituted “6421, 6427, or 6435,” for “6421, or 6427,”. 2005—Subsec. (a). Pub. L. 109–59, § 11163(d)(2), inserted “section 6416(a)(4) (relating to certain sales of gasoline),” after “made under” in introductory provisions. Subsec. (b)(1). Pub. L. 109–59, § 11163(d)(3), inserted “6416(a)(4),” after “under section”. 1983—Pub. L. 97–424, § 515(b)(11)(C), struck out “or lubricating oil” after “fuels” in section catchline. Subsec. (a). Pub. L. 97–424, § 515(b)(11)(A), struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”. Subsec. (b)(1). Pub. L. 97–424, § 515(b)(11)(B), struck out “6424,” after “6421,”. 1978—Subsec. (a). Pub. L. 95–618 substituted “used for certain nontaxable purposes” for “not used in highway motor vehicles”. 1970—Pub. L. 91–258, § 207(d)(8)(A), substituted “fuels” for “gasoline” in section catchline. Subsec. (a). Pub. L. 91–258, § 207(d)(8)(B), inserted reference to section 6427 relating to fuels not used for taxable purposes. Subsec. (b)(1). Pub. L. 91–258, § 207(d)(8)(C), inserted reference to section 6427. 1965—Pub. L. 89–44, § 202(c)(3)(A)(i), inserted “or lubricating oil” after “gasoline” in section catchline. Subsec. (a). Pub. L. 89–44, § 202(c)(3)(A)(ii), inserted reference to claims made under section 6424. Subsec. (b)(1). Pub. L. 89–44, § 202(c)(3)(A)(iii), inserted reference to amounts claimed under section 6424. 1956—Act
June 29, 1956, § 208(d)(2)(A), substituted “with respect to the use of certain gasoline” for “for gasoline used on farms” in section catchline. Subsec. (a). Act
June 29, 1956, § 208(d)(2)(B), inserted reference to claims made under section 6421. Subsec. (b). Act
June 29, 1956, § 208(d)(2)(C), inserted reference to amounts claimed under section 6421.
Statutory Notes and Related Subsidiaries
Effective Date
of 2025 AmendmentAmendment by Pub. L. 119–21 applicable to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after July 4, 2025, see section 70525(c) of Pub. L. 119–21, set out as a note under section 6206 of this title.
Effective Date
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.
Effective Date
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.
Effective Date
of 1978 AmendmentAmendment by Pub. L. 95–618 effective on first day of first calendar month which begins more than 10 days after Nov. 9, 1978, see section 233(d) of Pub. L. 95–618, set out as a note under section 34 of this title.
Effective Date
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.
Effective Date
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.
Effective Date
of 1956 AmendmentAmendment by act
June 29, 1956, effective
June 29, 1956, see section 211 of act
June 29, 1956, set out as a note under section 4041 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6675
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73