Title 26, Internal Revenue CodeRelease 119-110

§6720A Penalty with Respect to Certain Adulterated Fuels

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B — Assessable Penalties › PART I — GENERAL PROVISIONS › § 6720A

Last updated Sep 22, 2026|Official source

Summary

Anyone who knowingly transfers, sells for resale, or offers for resale a liquid to be used in a diesel highway vehicle or diesel train that does not meet EPA rules (as defined in section 45H(c)(3)) must pay a $10,000 penalty for each transfer, sale, or offer, plus any tax due on the liquid. Retailers who knowingly offer such a liquid for sale to consumers (not for resale) must also pay $10,000 for each offer, plus any tax due.

Full Legal Text

Title 26, §6720A

Internal Revenue Code, Source: USLM XML via OLRC

(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).

Legislative History

Notes & Related Subsidiaries

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].”

Reference

Citations & Metadata

Citation

26 U.S.C. § 6720A

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110