§ 6675. Excessive claims with respect to the use of certain fuels

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, § 3, 70 Stat. 90 · 70 Stat. 90

   Enacted · 26 U.S.C. § 6675

   Added Apr. 2, 1956, ch. 160, § 3, 70 Stat. 90

   Source evidence

   Code source credit
   Added Apr. 2, 1956, ch. 160, § 3, 70 Stat. 90

2. 1956

   Public Law not identified

   Inserted · 26 U.S.C. § 6675(a)

   Subsec. (a). Act June 29, 1956, § 208(d)(2)(B), inserted reference to claims made under section 6421

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (a). Act June 29, 1956, § 208(d)(2)(B), inserted reference to claims made under section 6421.

3. 1956

   Public Law not identified

   Inserted · 26 U.S.C. § 6675(b)

   Subsec. (b). Act June 29, 1956, § 208(d)(2)(C), inserted reference to amounts claimed under section 6421

   Unresolved: No Public Law or Statutes at Large citation in the Code source.

   Source evidence

   Code amendment note
   Subsec. (b). Act June 29, 1956, § 208(d)(2)(C), inserted reference to amounts claimed under section 6421.

4. 1965

   Excise Tax Reduction Act of 1965

   Pub. L. 89–44 § 202(c)(3)(A)(i) · 79 Stat. 136

   Inserted · 26 U.S.C. § 6675

   Pub. L. 89–44, § 202(c)(3)(A)(i), inserted “or lubricating oil” after “gasoline” in section catchline

   Source evidence

   Code amendment note
   Pub. L. 89–44, § 202(c)(3)(A)(i), inserted “or lubricating oil” after “gasoline” in section catchline.

   Enacted provision · exact public law section
   (i) by inserting “OR LUBRICATING OIL” after “GASOLINE” in the heading;

5. 1965

   Excise Tax Reduction Act of 1965

   Pub. L. 89–44 § 202(c)(3)(A)(ii) · 79 Stat. 136

   Inserted · 26 U.S.C. § 6675(a)

   Pub. L. 89–44, § 202(c)(3)(A)(ii), inserted reference to claims made under section 6424

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 89–44, § 202(c)(3)(A)(ii), inserted reference to claims made under section 6424.

   Enacted provision · exact public law section
   (ii) by striking out “or” before 6421 in subsection (a) and inserting in lieu thereof a comma, and by inserting “, or 6424 (relating to lubricating. oil not used in highway motor vehicles)” in such subsection after “systems)”;

6. 1965

   Excise Tax Reduction Act of 1965

   Pub. L. 89–44 § 202(c)(3)(A)(iii) · 79 Stat. 136

   Inserted · 26 U.S.C. § 6675(b)(1)

   Pub. L. 89–44, § 202(c)(3)(A)(iii), inserted reference to amounts claimed under section 6424

   Source evidence

   Code amendment note
   Subsec. (b)(1). Pub. L. 89–44, § 202(c)(3)(A)(iii), inserted reference to amounts claimed under section 6424.

   Enacted provision · exact public law section
   (iii) by striking out “or 6421,” in subsection (b)(1) and inserting in lieu thereof “6421, or 6424,”.

7. 1970

   Airport and Airway Revenue Act of 1970

   Pub. L. 91–258 § 207(d)(8)(A) · 84 Stat. 219

   Substituted · 26 U.S.C. § 6675

   Pub. L. 91–258, § 207(d)(8)(A), substituted “fuels” for “gasoline” in section catchline

   Source evidence

   Code amendment note
   Pub. L. 91–258, § 207(d)(8)(A), substituted “fuels” for “gasoline” in section catchline.

   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:

8. 1970

   Airport and Airway Revenue Act of 1970

   Pub. L. 91–258 § 207(d)(8)(B) · 84 Stat. 219

   Inserted · 26 U.S.C. § 6675(a)

   Pub. L. 91–258, § 207(d)(8)(B), inserted reference to section 6427 relating to fuels not used for taxable purposes

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 91–258, § 207(d)(8)(B), inserted reference to section 6427 relating to fuels not used for taxable purposes.

   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:

9. 1970

   Airport and Airway Revenue Act of 1970

   Pub. L. 91–258 § 207(d)(8)(C) · 84 Stat. 219

   Inserted · 26 U.S.C. § 6675(b)(1)

   Pub. L. 91–258, § 207(d)(8)(C), inserted reference to section 6427

   Source evidence

   Code amendment note
   Subsec. (b)(1). Pub. L. 91–258, § 207(d)(8)(C), inserted reference to section 6427.

   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:

10. 1978

    Energy Tax Act of 1978

    Pub. L. 95–618 title II § 233(b)(2)(D) · 92 Stat. 3174

    Substituted · 26 U.S.C. § 6675(a)

    Pub. L. 95–618 substituted “used for certain nontaxable purposes” for “not used in highway motor vehicles”

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 95–618 substituted “used for certain nontaxable purposes” for “not used in highway motor vehicles”.

    Enacted provision · exact public law section
    (b) Repayment of Tax on Lubricating Oil Used in Intercity, Local, or School Buses.— (1) In general.— Subsection (a) of section 6424 (relating to 26 USC 6424. lubricating oil not used in highway motor vehicles) is amended to read as follows: “(a) Payments.— Except as provided in subsection (f), if lubricating oil (other than cutting oils, as defined in section 4092(b), and 26 USC 4092. other than oil which has previously been used) is used— (1) in a qualified business use (as defined in section 6421(d) 26 USC 6421. (2)), or “(2) in a qualified bus (as defined in section 4221(d) (7)), 26 USC 4221. the Secretary shall pay (without interest) to the ultimate purchaser of such lubricating oil an amount equal to 6 cents for each gallon of lubricating oil so used.” (3) Technical and conforming amendments.— (A) The section heading for section 6424 is amended by 26 USC 6424. striking out “NOT USED IN HIGHWAY MOTOR VEHICLES” and inserting in lieu thereof “USED FOR CERTAIN NONTAXABLE PURPOSES”. (B) The table of sections for subchapter B of chapter 65 26 USC 6411. (relating to rules of special application) is amended by striking out “not used In highway motor vehicles” in the item relating to section 6424 and inserting in lieu thereof “used for certain nontaxable purposes”. (C) Paragraph (3) of section 39(a) (relating to certain 26 USC 39. uses of gasoline, special fuels, and lubricating oil) is amended by striking out “otherwise than in a highway motor vehicle” and inserting in lieu thereof “for certain nontaxable purposes”. (D) Sections 6504(9) and 6675(a) are each amended by 26 USC 6504, 6675. striking out “not used in highway motor vehicles” and inserting in lieu thereof “used for certain nontaxable purposes”. (E) Paragraph (3) of section 209(f) of the Highway Revenue 23 USC 120 note. Act of 1956 is amended by striking out “lubricating oil not used in highway motor vehicles” and inserting in lieu thereof “lubricating oil used for certain nontaxable purposes”.

11. 1983

    Surface Transportation Assistance Act of 1982

    Pub. L. 97–424 § 515(b)(11)(C) · 96 Stat. 2097

    Struck · 26 U.S.C. § 6675

    Pub. L. 97–424, § 515(b)(11)(C), struck out “or lubricating oil” after “fuels” in section catchline

    Source evidence

    Code amendment note
    Pub. L. 97–424, § 515(b)(11)(C), struck out “or lubricating oil” after “fuels” in section catchline.

    Enacted provision · exact public law section
    (C) The heading for section 6675 is amended by striking out “or lubricating oil.”.

12. 1983

    Surface Transportation Assistance Act of 1982

    Pub. L. 97–424 § 515(b)(11)(A) · 96 Stat. 2097

    Struck · 26 U.S.C. § 6675(a)

    Pub. L. 97–424, § 515(b)(11)(A), struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 97–424, § 515(b)(11)(A), struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”.

    Enacted provision · exact public law section
    (A) Subsection (a) of section 6675 is amended by striking out “6424 (relating to lubricating oil used for certain nontaxable purposes),”.

13. 1983

    Surface Transportation Assistance Act of 1982

    Pub. L. 97–424 § 515(b)(11)(B) · 96 Stat. 2097

    Struck · 26 U.S.C. § 6675(b)(1)

    Pub. L. 97–424, § 515(b)(11)(B), struck out “6424,” after “6421,”

    Source evidence

    Code amendment note
    Subsec. (b)(1). Pub. L. 97–424, § 515(b)(11)(B), struck out “6424,” after “6421,”.

    Enacted provision · exact public law section
    (B) Paragraph (1) of section 6675(b) is amended by striking out “6424,”.

14. 2005

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

    Pub. L. 109–59 § 11163(d)(2) · 119 Stat. 1144

    Inserted · 26 U.S.C. § 6675(a)

    Pub. L. 109–59, § 11163(d)(2), inserted “section 6416(a)(4) (relating to certain sales of gasoline),” after “made under” in introductory provisions

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 109–59, § 11163(d)(2), inserted “section 6416(a)(4) (relating to certain sales of gasoline),” after “made under” in introductory provisions.

    Enacted provision · exact public law section
    (2) Section 6675(a) is amended by inserting “section 6416(a)(4) (relating to certain sales of gasoline),” after “made under”.

15. 2005

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

    Pub. L. 109–59 § 11163(d)(3) · 119 Stat. 1144

    Inserted · 26 U.S.C. § 6675(b)(1)

    Pub. L. 109–59, § 11163(d)(3), inserted “6416(a)(4),” after “under section”

    Source evidence

    Code amendment note
    Subsec. (b)(1). Pub. L. 109–59, § 11163(d)(3), inserted “6416(a)(4),” after “under section”.

    Enacted provision · exact public law section
    (3) Section 6675(b)(1) is amended by inserting “6416(a)(4),” after “under section”.

16. 2025

    Pub. L. 119–21 § 70525(b)(3)(A) · 139 Stat. 283

    Substituted · 26 U.S.C. § 6675(a)

    Pub. L. 119–21, § 70525(b)(3)(A), substituted “6427 (relating to fuels not used for taxable purposes), or 6435 (relating to eligible indelibly dyed fuel)” for “or 6427 (relating to fuels not used for taxable purposes)” in introductory provisions

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

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 119–21, § 70525(b)(3)(A), substituted “6427 (relating to fuels not used for taxable purposes), or 6435 (relating to eligible indelibly dyed fuel)” for “or 6427 (relating to fuels not used for taxable purposes)” in introductory provisions.

    Effective date note
    Amendment by Pub. L. 119–21 applicable to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after July 4, 2025, see section 70525(c) of Pub. L. 119–21, set out as a note under section 6206 of this title.

17. 2025

    Pub. L. 119–21 § 70525(b)(3)(B) · 139 Stat. 283

    Substituted · 26 U.S.C. § 6675(b)(1)

    Pub. L. 119–21, § 70525(b)(3)(B), substituted “6421, 6427, or 6435,” for “6421, or 6427,”

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

    Source evidence

    Code amendment note
    Subsec. (b)(1). Pub. L. 119–21, § 70525(b)(3)(B), substituted “6421, 6427, or 6435,” for “6421, or 6427,”.

    Effective date note
    Amendment by Pub. L. 119–21 applicable to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after July 4, 2025, see section 70525(c) of Pub. L. 119–21, set out as a note under section 6206 of this title.

12 of 17 references resolved to an enrolled provision · 1 partial · 4 unresolved