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26 U.S.C. § 6717 — Refusal of entry

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6717 — Refusal of entry

**(a) In general** In addition to any other penalty provided by law, any person who refuses to admit entry or refuses to permit any other action by the Secretary authorized by section 4083(d)(1) shall pay a penalty of $1,000 for such refusal. **(b) Joint and several liability** (1) **In general** — If a penalty is imposed under this section on any business entity, each officer, employee, or agent of such entity or other contracting party who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such penalty. (2) **Affiliated groups** — If a business entity described in paragraph (1) is part of an affiliated group (as defined in section 1504(a)), the parent corporation of such entity shall be jointly and severally liable with such entity for the penalty imposed under this section. **(c) Reasonable cause exception** No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

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Source location: Title 26, Chapter 68, § 6717; chapter-068-additions-to-the-tax-additional-amounts-and-assessable-penalties.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4083 — Definitions; special rule; administrative authority

**(a) Taxable fuel** For purposes of this subpart— (1) **In general** — The term “taxable fuel” means— (A) gasoline, (B) diesel fuel, and (C) kerosene. (2) **Gasoline** — The term “gasoline”— (A) includes any gasoline blend, other than qualified methanol or ethanol fuel (as defined in section 4041(b)(2)(B)), partially exempt methanol or ethanol fuel (as defined in section 4041(m)(2)), or a denatured alcohol, and (B) includes, to the extent prescribed in regulations— (i) any gasoline blend stock, and (ii) any product commonly used as an additive in gasoline (other than alcohol). For purposes of subparagraph (B)(i), the term “gasoline blend stock” means any petroleum product component of gasoline. (3) **Diesel fuel** (A) *In general* — The term “diesel fuel” means— (i) any liquid (other than gasoline) which is suitable for use as a fuel in a diesel-powered highway vehicle, or a diesel-powered train, (ii) transmix, and (iii) diesel fuel blend stocks identified by the Secretary. (B) *Transmix* — For purposes of subparagraph (A), the term “transmix” means a byproduct of refined products pipeline operations created by the mixing of different specification products during pipeline transportation. **(b) Commercial aviation** For purposes of this subpart, the term “commercial aviation” means any use of an aircraft in a business of transporting persons or property for compensation or hire by air, unless properly allocable to any transportation exempt from the taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282 or by reason of subsection (h) or (i) of section 4261. Such term shall not include the use of any aircraft before October 1, 2028, if tax is imposed under section 4043 with respect to the fuel consume

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6717 — Refusal of entry

Page 3815 TITLE 26—INTERNAL REVENUE CODE § 6717 Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2004 AMENDMENT Pub. L. 108–357, title VIII, § 855(b), Oct. 22, 2004, 118 Stat. 1616, provided that: ‘‘The amendment made by this section [amending this section] shall apply to pen- alties assessed after the date of the enactment of this Act [Oct. 22, 2004].’’ Pub. L. 108–357, title VIII, § 856(c), Oct. 22, 2004, 118 Stat. 1617, provided that: ‘‘The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 2004].’’ EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105–34 effective July 1, 1998, see section 1032(f)(1) of Pub. L. 105–34, as amended, set out as a note under section 4041 of this title. EFFECTIVE DATE Section effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103–66, set out as an Effective Date of 1993 Amendment note under section 4041 of this title. § 6715A. Tampering with or failing to maintain security requirements for mechanical dye in- jection systems (a) Imposition of penalty (1) Tampering If any person tampers with a mechanical dye injection system used to indelibly dye fuel for purposes of section 4082, such person shall pay a penalty in addition to the tax (if any). (2) Failure to maintain security requirements If any operator of a mechanical dye injec- tion system used to indelibly dye fuel for pur- poses of section 4082 fails to maintain the se- curity standards for such system as estab- lished by the Secretary, then such operator shall pay a penalty in addition to the tax (if any). (b) Amount of penalty The amount of the penalty under subsection (a) shall be— (1) for each violation described in paragraph (1), the greater of— (A) $25,000

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