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26 U.S.C. § 6206 — Special rules applicable to excessive claims under certain sections
Federal law — U.S. Code and appendices · legal_authorities
Any portion of a refund made under section 6416(a)(4) and any portion of a payment made under section 6420, 6421, 6427, or 6435 which constitutes an excessive amount (as defined in section 6675(b)), and any civil penalty provided by section 6675, may be assessed and collected as if it were a tax imposed by section 4081 (with respect to refunds under section 6416(a)(4) and payments under sections 6420, 6421, and 6435), or 4041 or 4081 (with respect to payments under section 6427) and as if the person who made the claim were liable for such tax. The period for assessing any such portion, and for assessing any such penalty, shall be 3 years from the last day prescribed for the filing of the claim under section 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6206
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Stable record: federal_law:legal_authorities:record_usc_1f31deaaed2e84472d68645b
Source file: Laws/federal/codes/united-states-code/title-26/section-6206-special-rules-applicable-to-excessive-claims-under-certain-sections--ab5da9fe86.md
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Source location: Title 26, Chapter 63, § 6206; chapter-063-assessment.md
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Any portion of a refund made under section 6416(a)(4) and any portion of a payment made under section 6420, 6421, 6427, or 6435 which constitutes an excessive amount (as defined in section 6675(b)), and any civil penalty provided by section 6675, may be assessed and collected as if it were a tax imposed by section 4081 (with respect to refunds under section 6416(a)(4) and payments under sections 6420, 6421, and 6435), or 4041 or 4081 (with respect to payments under section 6427) and as if the person who made the claim were liable for such tax. The period for assessing any such portion, and for assessing any such penalty, shall be 3 years from the last day prescribed for the filing of the claim under section 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Registration**
(1) **In general** — Every person required by the Secretary to register under this section with respect to the tax imposed by section 4041(a) or 4081, every person producing or importing biodiesel (as defined in section 40A(d)(1)) or alcohol (as defined in section 6426(b)(4)(A)), every person producing or importing sustainable aviation fuel (as defined in section 40B), every person producing a fuel eligible for the clean fuel production credit (pursuant to section 45Z), and every person producing second generation biofuel (as defined in section 40(b)(6)(E)) shall register with the Secretary at such time, in such form and manner, and subject to such terms and conditions, as the Secretary may by regulations prescribe. A registration under this section may be used only in accordance with regulations prescribed under this section.
(2) **Registration of persons within foreign trade zones, etc.** — The Secretary shall require registration by any person which—
(A) operates a terminal or refinery within a foreign trade zone or within a customs bonded storage facility, or
(B) holds an inventory position with respect to a taxable fuel in such a terminal.
(3) **Display of registration** — Every operator of a vessel required by the Secretary to register under this section shall display proof of registration through an identification device prescribed by the Secretary on each vessel used by such operator to transport any taxable fuel.
(4) **Registration of persons extending credit on certain exempt sales of fuel** — The Secretary shall require registration by any person which—
(A) extends credit by credit card to any ultimate purchaser described in subparagraph (C) or (D) of section 6416(b)(2) for the purchase of taxable fuel upon which tax has been
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4101
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** For purposes of section 38, the alcohol fuels credit determined under this section for the taxable year is an amount equal to the sum of—
(1) the alcohol mixture credit,
(2) the alcohol credit,
(3) in the case of an eligible small ethanol producer, the small ethanol producer credit, plus
(4) the second generation biofuel producer credit.
**(b) Definition of alcohol mixture credit, alcohol credit, and small ethanol producer credit** For purposes of this section, and except as provided in subsection (h)—
(1) **Alcohol mixture credit**
(A) *In general* — The alcohol mixture credit of any taxpayer for any taxable year is 60 cents for each gallon of alcohol used by the taxpayer in the production of a qualified mixture.
(B) *Qualified mixture* — The term “qualified mixture” means a mixture of alcohol and gasoline or of alcohol and a special fuel which—
(i) is sold by the taxpayer producing such mixture to any person for use as a fuel, or
(ii) is used as a fuel by the taxpayer producing such mixture.
(C) *Sale or use must be in trade or business, etc.* — Alcohol used in the production of a qualified mixture shall be taken into account—
(i) only if the sale or use described in subparagraph (B) is in a trade or business of the taxpayer, and
(ii) for the taxable year in which such sale or use occurs.
(D) *Casual off-farm production not eligible* — No credit shall be allowed under this section with respect to any casual off-farm production of a qualified mixture.
(2) **Alcohol credit**
(A) *In general* — The alcohol credit of any taxpayer for any taxable year is 60 cents for each gallon of alcohol which is not in a mixture with gasoline or a special fuel (other than any denaturant) and which during the taxable year—
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 40
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Sport fishing equipment**
(1) **Imposition of tax**
(A) *In general* — There is hereby imposed on the sale of any article of sport fishing equipment by the manufacturer, producer, or importer a tax equal to 10 percent of the price for which so sold.
(B) *Limitation on tax imposed on fishing rods and poles* — The tax imposed by subparagraph (A) on any fishing rod or pole shall not exceed $10.
(2) **3 percent rate of tax for electric outboard motors** — In the case of an electric outboard motor, paragraph (1) shall be applied by substituting “3 percent” for “10 percent”.
(3) **3 percent rate of tax for tackle boxes** — In the case of fishing tackle boxes, paragraph (1) shall be applied by substituting “3 percent” for “10 percent”.
(4) **Parts or accessories sold in connection with taxable sale** — In the case of any sale by the manufacturer, producer, or importer of any article of sport fishing equipment, such article shall be treated as including any parts or accessories of such article sold on or in connection therewith or with the sale thereof.
**(b) Bows and arrows, etc.**
(1) **Bows**
(A) *In general* — There is hereby imposed on the sale by the manufacturer, producer, or importer of any bow which has a peak draw weight of 30 pounds or more, a tax equal to 11 percent of the price for which so sold.
(B) *Archery equipment* — There is hereby imposed on the sale by the manufacturer, producer, or importer—
(i) of any part or accessory suitable for inclusion in or attachment to a bow described in subparagraph (A), and
(ii) of any quiver, broadhead, or point suitable for use with an arrow described in paragraph (2),
a tax equal to 11 percent of the price for which so sold.
(2) **Arrows**
(A) *In general* — There is hereby imposed o
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4161
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Diesel fuel and special motor fuels**
(1) **Tax on diesel fuel and kerosene in certain cases**
(A) *In general* — There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)—
(i) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or a diesel-powered train for use as a fuel in such vehicle or train, or
(ii) used by any person as a fuel in a diesel-powered highway vehicle or a diesel-powered train unless there was a taxable sale of such fuel under clause (i).
(B) *Exemption for previously taxed fuel* — No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded.
(C) *Rate of tax*
(i) *In general* — Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use.
(ii) *Rate of tax on trains* — In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be—
(I) 3.3 cents per gallon after December 31, 2004, and before July 1, 2005,
(II) 2.3 cents per gallon after June 30, 2005, and before January 1, 2007, and
(III) 0 after December 31, 2006.
(iii) *Rate of tax on certain buses*
(I) *In general* — Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4041
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** There shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the sum of the amounts payable to the taxpayer—
(1) under section 6420 (determined without regard to section 6420(g)),
(2) under section 6421 (determined without regard to section 6421(i)), and
(3) under section 6427 (determined without regard to section 6427(k)).
**(b) Exception** Credit shall not be allowed under subsection (a) for any amount payable under section 6421 or 6427, if a claim for such amount is timely filed and, under section 6421(i) or 6427(k), is payable under such section.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 34
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** If a person establishes to the satisfaction of the Secretary that such person meets the requirements of subsection (b) with respect to diesel fuel or kerosene, then the Secretary shall pay to such person an amount (without interest) equal to the tax described in subsection (b)(2)(A) with respect to such diesel fuel or kerosene.
**(b) Requirements**
(1) **In general** — A person meets the requirements of this subsection with respect to diesel fuel or kerosene if such person removes from a terminal eligible indelibly dyed diesel fuel or kerosene.
(2) **Eligible indelibly dyed diesel fuel or kerosene defined** — The term “eligible indelibly dyed diesel fuel or kerosene” means diesel fuel or kerosene—
(A) with respect to which a tax under section 4081 was previously paid (and not credited or refunded), and
(B) which is exempt from taxation under section 4082(a).
**(c) Cross reference** For civil penalty for excessive claims under this section, see section 6675.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6435
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Federal law — U.S. Code and appendices · legal_authorities
No refunds, credits, or payments shall be made under this subchapter for any tax imposed at the Leaking Underground Storage Tank Trust Fund financing rate, except in the case of fuels—
(1) which are exempt from tax under section 4081(a) by reason of section 4082(f)(2),
(2) which are exempt from tax under section 4041(d) by reason of the last sentence of paragraph (5) thereof,
(3) with respect to which the rate increase under section 4081(a)(2)(B) is zero by reason of section 4082(e)(2), or
(4) which are removed as eligible indelibly dyed diesel fuel or kerosene under section 6435.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6430
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Civil penalty** 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) Excessive amount defined** 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) Assessment and collection of penalty** For assessment and collection of penalty provided by subsection (a), see section 6206.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6675
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Federal law — U.S. Code and appendices · legal_authorities
Page 3518
TITLE 26—INTERNAL REVENUE CODE
§ 6206
(3) Guam or American Samoa as employer
For purposes of this subsection, in the case
of remuneration received during any calendar
year from the Government of Guam, the Gov-
ernment of American Samoa, a political sub-
division of either, or any instrumentality of
any one or more of the foregoing which is
wholly owned thereby, the Governor of Guam,
the Governor of American Samoa, and each
agent designated by either who makes a re-
turn pursuant to section 3125 shall be deemed
a separate employer.
(4) District of Columbia as employer
For purposes of this subsection, in the case
of remuneration received during any calendar
year from the District of Columbia or any in-
strumentality which is wholly owned thereby,
the Mayor of the District of Columbia and
each agent designated by him who makes a re-
turn pursuant to section 3125 shall be deemed
a separate employer.
(5) States and political subdivisions as em-
ployer
For purposes of this subsection, in the case
of remuneration received from a State or any
political subdivision thereof (or any instru-
mentality of any one or more of the foregoing
which is wholly owned thereby) during any
calendar year, each head of an agency or in-
strumentality, and each agent designated by
either, who makes a return pursuant to sec-
tion 3125 shall be deemed a separate employer.
(b) Underpayments
If less than the correct amount of tax imposed
by section 3101, 3111, 3201, 3221, or 3402 is paid or
deducted with respect to any payment of wages
or compensation and the underpayment cannot
be adjusted under subsection (a) of this section,
the amount of the underpayment shall be as-
sessed and collected in such manner and at such
times (subject to the statute of limitations
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6206
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