Title 26 — Internal Revenue CodeRelease 119-73
§6720A Penalty with Respect to Certain Adulterated Fuels
Title 26 › Subtitle 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
Summary
Knowingly selling, transferring, or offering for resale any liquid for use in a diesel-powered highway vehicle or train that fails applicable EPA fuel regulations carries a $10,000 penalty for each violation, on top of any fuel tax owed. The same $10,000 penalty applies to knowingly offering such fuel for retail sale.
Full Legal Text
Title 26, §6720A
Internal Revenue Code — Source: USLM XML via OLRC
(a)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)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
Apr 6, 2026
Release point: 119-73