§ 6206. Special rules applicable to excessive claims under certain sections

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1956

   Added Apr. 2, 1956, ch. 160, § 4(b)(1), 70 Stat. 90 · 70 Stat. 90

   Enacted · 26 U.S.C. § 6206

   Added Apr. 2, 1956, ch. 160, § 4(b)(1), 70 Stat. 90

   Source evidence

   Code source credit
   Added Apr. 2, 1956, ch. 160, § 4(b)(1), 70 Stat. 90

2. 1965

   Excise Tax Reduction Act of 1965

   Pub. L. 89–44 title II § 202(c)(2)(A) · 79 Stat. 136

   1. Struck · 26 U.S.C. § 6206

      Pub. L. 89–44 struck out “6420 and 6421” wherever appearing in section catchline and text

   2. Substituted · 26 U.S.C. § 6206

      Pub. L. 89–44 substituted therefor “6420, 6421, and 6424”

   3. Inserted · 26 U.S.C. § 6206

      Pub. L. 89–44 inserted “(or, in the case of lubricating oil, by section 4091)” after “4081” in text

   Source evidence

   Code amendment note
   Pub. L. 89–44 struck out “6420 and 6421” wherever appearing in section catchline and text and substituted therefor “6420, 6421, and 6424” and inserted “(or, in the case of lubricating oil, by section 4091)” after “4081” in text.

   Enacted provision · exact public law section
   (A) Section 6206 is amended— 70 Stat. 90, 395. (i) by striking out “6420 AND 6421” in the heading and inserting in lieu thereof “6420, 6421, AND 6424”, (ii) by striking out “6420 or 6421” each place it appears in the text and inserting in lieu thereof “6420, 6421, or 6424”, and (iii) by inserting “(or, in the case of lubricating oil, by section 4091)” after “4081”. Ante, p, 137.

3. 1970

   Airport and Airway Revenue Act of 1970

   Pub. L. 91–258 title II § 207(d)(3) · 84 Stat. 219

   1. Inserted · 26 U.S.C. § 6206

      Pub. L. 91–258 inserted reference to section 6427 in section catchline

   2. Inserted · 26 U.S.C. § 6206

      Pub. L. 91–258 inserted reference to section 6427 in first and second sentences

   3. Substituted · 26 U.S.C. § 6206

      Pub. L. 91–258 substituted “by section 4081 (with respect to payments under sections 6420 and 6421), 4091 (with respect to payments under section 6424), or 4041 (with respect to payments under section 6427)” for “by section 4081 (or, in the case of lubricating oil, by section 4091)”, in first sentence, respectively

   Source evidence

   Code amendment note
   Pub. L. 91–258 inserted reference to section 6427 in section catchline, inserted reference to section 6427 in first and second sentences, and substituted “by section 4081 (with respect to payments under sections 6420 and 6421), 4091 (with respect to payments under section 6424), or 4041 (with respect to payments under section 6427)” for “by section 4081 (or, in the case of lubricating oil, by section 4091)”, in first sentence, respectively.

   Enacted provision · exact public law section
   SEC. 207. PAYMENTS WITH RESPECT TO CERTAIN USES OF GASOLINE AND SPECIAL FUELS. (a) Payments With Respect to Certain Nontaxable Uses of Fuels.— Subchapter B of chapter 65 (relating to rules of special Ante, p. 245. application) is amended by adding after section 6426 (as added by section 406 (e) of this title) the following new section:

4. 1983

   Surface Transportation Assistance Act of 1982

   Pub. L. 97–424 title V § 515(b)(3)(A) · 96 Stat. 2097

   Struck · 26 U.S.C. § 6206

   Pub. L. 97–424 struck out reference to section 6424 in section catchline, and in text struck out “4091 (with respect to payments under section 6424),” after “6421),”, and “6424,” wherever appearing

   Source evidence

   Code amendment note
   Pub. L. 97–424 struck out reference to section 6424 in section catchline, and in text struck out “4091 (with respect to payments under section 6424),” after “6421),”, and “6424,” wherever appearing.

   Enacted provision · exact public law section
   (A) Section 6206 is amended by striking out “4091 (with 26 USC 6206. respect to payments under section 6424),” and by striking out “6424,” each place it appears in the heading and the text.

5. 1987

   Pub. L. 100–203 title X § 10502(d)(5) · 101 Stat. 1330

   Substituted · 26 U.S.C. § 6206

   Pub. L. 100–203 substituted “or 4041 or 4091” for “or 4041”

   Source evidence

   Code amendment note
   Pub. L. 100–203 substituted “or 4041 or 4091” for “or 4041”.

   Enacted provision · exact public law section
   (5) Section 6206 is amended by striking out “or 4041” and inserting in lieu thereof “or 4041 or 4091”.

6. 1993

   Revenue Reconciliation Act of 1993

   Pub. L. 103–66 title XIII § 13242(d)(14) · 107 Stat. 312

   Substituted · 26 U.S.C. § 6206

   Pub. L. 103–66 substituted “4041, 4081, or 4091” for “4041 or 4091”

   Source evidence

   Code amendment note
   Pub. L. 103–66 substituted “4041, 4081, or 4091” for “4041 or 4091”.

   Enacted provision · exact public law section
   (14) Section 6206 is amended by striking “4041 or 4091” and inserting “4041, 4081, or 4091”.

7. 2004

   Pub. L. 108–357 title VIII § 853(d)(2)(F) · 118 Stat. 1418

   Substituted · 26 U.S.C. § 6206

   Pub. L. 108–357 substituted “or 4081” for “, 4081, or 4091”

   Source evidence

   Code amendment note
   Pub. L. 108–357 substituted “or 4081” for “, 4081, or 4091”.

   Enacted provision · exact public law section
   (F) Sections 4101(a), 4103, 4221(a), and 6206 are each amended by striking “, 4081, or 4091” and inserting “or 4081”.

8. 2005

   Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users

   Pub. L. 109–59 title XI § 11163(d)(1) · 119 Stat. 1144

   1. Substituted · 26 U.S.C. § 6206

      Pub. L. 109–59 substituted “certain sections” for “sections 6420, 6421, and 6427”

   2. Substituted · 26 U.S.C. § 6206

      Pub. L. 109–59 substituted “Any portion of a refund made under section 6416(a)(4) and any portion” for “Any portion”

   3. Substituted · 26 U.S.C. § 6206

      Pub. L. 109–59 substituted “refunds under section 6416(a)(4) and payments under sections 6420” for “payments under sections 6420”

   4. Substituted · 26 U.S.C. § 6206

      Pub. L. 109–59 substituted “section 6416(a)(4), 6420” for “section 6420”

   Source evidence

   Code amendment note
   Pub. L. 109–59 substituted “certain sections” for “sections 6420, 6421, and 6427” in section catchline, in first sentence substituted “Any portion of a refund made under section 6416(a)(4) and any portion” for “Any portion” and “refunds under section 6416(a)(4) and payments under sections 6420” for “payments under sections 6420”, and in second sentence substituted “section 6416(a)(4), 6420” for “section 6420”.

   Enacted provision · exact public law section
   (1) Section 6206 (relating to special rules applicable to excessive claims under sections 6420, 6421, and 6427) is amended— (A) by striking “Any portion” in the first sentence and inserting “Any portion of a refund made under section 6416(a)(4) and any portion”, (B) by striking “payments under sections 6420” in the first sentence and inserting “refunds under section 6416(a)(4) and payments under sections 6420”, (C) by striking “section 6420” in the second sentence and inserting “section 6416(a)(4), 6420”, and (D) by striking “sections 6420, 6421, and 6427” in the heading thereof and inserting “certain sections”.

9. 2025

   Pub. L. 119–21 title VII § 70525(b)(1) · 139 Stat. 282

   1. Substituted · 26 U.S.C. § 6206

      Pub. L. 119–21 substituted “6427, or 6435” for “or 6427”

   2. Substituted · 26 U.S.C. § 6206

      Pub. L. 119–21 substituted “6420, 6421, and 6435” for “6420 and 6421”

   Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

   Source evidence

   Code amendment note
   Pub. L. 119–21 substituted “6427, or 6435” for “or 6427” in two places and “6420, 6421, and 6435” for “6420 and 6421”.

   Effective date note
   Pub. L. 119–21, title VII, § 70525(c), July 4, 2025, 139 Stat. 283, provided that: “The amendments made by this section [enacting section 6435 of this title and amending this section and sections 6430 and 6675 of this title] shall apply to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after the date of the enactment of this section [July 4, 2025].”

14 of 17 references resolved to an enrolled provision · 1 partial · 2 unresolved