§ 6715. Dyed fuel sold for use or used in taxable use, etc.

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. 1993

   Revenue Reconciliation Act of 1993

   Pub. L. 103–66 title XIII § 13242(b)(1) · 107 Stat. 312

   Enacted · 26 U.S.C. § 6715

   Added Pub. L. 103–66, title XIII, § 13242(b)(1), Aug. 10, 1993, 107 Stat. 520, § 6714

   Source evidence

   Code source credit
   Added Pub. L. 103–66, title XIII, § 13242(b)(1), Aug. 10, 1993, 107 Stat. 520, § 6714

   Enacted provision · exact public law section
   (1) In general.— Part I of subchapter B of chapter 68 (relating to assessable penalties) is amended by adding at the end thereof the following new section: “SEC. 6714. DYED FUEL SOLD FOR USE OR USED IN TAXABLE USE, ETC. “(a) Imposition of Penalty.— If— “(1) any dyed fuel is sold or held for sale by any person for any use which such person knows or has reason to know is not a nontaxable use of such fuel, “(2) any dyed fuel is held for use or used by any person for a use other than a nontaxable use and such person knew, or had reason to know, that such fuel was so dyed, or “(3) any person willfully alters, or attempts to alter, the strength or composition of any dye or marking done pursuant to section 4082 in any dyed fuel, then such person shall pay a penalty in addition to the tax (if any). “(b) Amount of Penalty.— “(1) In general.— Except as provided in paragraph (2), the amount of the penalty under subsection (a) on each act shall be the greater of— “(A) $1,000, or “(B) $10 for each gallon of the dyed fuel involved. “(2) Multiple violations.— In determining the penalty under subsection (a) on any person, paragraph (1) shall be applied by increasing the amount in paragraph (1)(A) by the product of such amount and the number of prior penalties (if any) imposed by this section on such person (or a related person or any predecessor of such person or related person). “(c) Definitions.— For purposes of this section— “(1) Dyed fuel.— The term ‘dyed fuel’ means any dyed diesel fuel, whether or not the fuel was dyed pursuant to section 4082. “(2) Nontaxable use.— The term ‘nontaxable use’ has the meaning given such term by section 4082(b). “(d) Joint and Several Liability of Certain Officers and Employees.— If a penalty is imposed under this section on any business entity, each officer, employee, or agent of such entity who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such penalty.”

2. 1996

   Small Business Job Protection Act of 1996

   Pub. L. 104–188 title I § 1703(n)(9)(A) · 110 Stat. 1755

   Changed · 26 U.S.C. § 6715

   Pub. L. 104–188 renumbered section 6714 of this title as this section

   Source evidence

   Code amendment note
   Pub. L. 104–188 renumbered section 6714 of this title as this section.

   Enacted provision · exact public law section
   (A) The section 6714 added by section 13242(b)(1) of the Revenue Reconciliation Act of 1993 is hereby redesignated as section 6715.

3. 1997

   Pub. L. 105–34 title X § 1032(e)(11) · 111 Stat. 788

   Inserted · 26 U.S.C. § 6715(c)(1)

   Pub. L. 105–34 inserted “or kerosene” after “diesel fuel”

   Source evidence

   Code amendment note
   Subsec. (c)(1). Pub. L. 105–34 inserted “or kerosene” after “diesel fuel”.

   Enacted provision · exact public law section
   (11) Paragraph (1) of section 6715(c) is amended by inserting “or kerosene” after “diesel fuel”.

4. 2004

   Pub. L. 108–357 § 856(a) · 118 Stat. 1418

   Struck · 26 U.S.C. § 6715(a)(2)

   Pub. L. 108–357, § 856(a), which directed amendment of par. (2) by striking “or”, was executed by striking “or” at the end

   Source evidence

   Code amendment note
   Subsec. (a)(2). Pub. L. 108–357, § 856(a), which directed amendment of par. (2) by striking “or”, was executed by striking “or” at the end.

   Enacted provision · exact public law section
   (a) In General.— Section 6715(a) (relating to dyed fuel sold for use or used in taxable use, etc.) is amended by striking “or” in paragraph (2), by inserting “or” at the end of paragraph (3), and by inserting after paragraph (3) the following new paragraph: “(4) any person who has knowledge that a dyed fuel which has been altered as described in paragraph (3) sells or holds for sale such fuel for any use which the person knows or has reason to know is not a nontaxable use of such fuel,” .

   Effective date note
   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 penalties 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].”

5. 2004

   Pub. L. 108–357 § 856(b) · 118 Stat. 1418

   Substituted · 26 U.S.C. § 6715(a)(3)

   Pub. L. 108–357, § 856(b), substituted “alters, chemically or otherwise, or attempts to so alter,” for “alters, or attempts to alter,”

   Source evidence

   Code amendment note
   Subsec. (a)(3). Pub. L. 108–357, § 856(b), substituted “alters, chemically or otherwise, or attempts to so alter,” for “alters, or attempts to alter,”.

   Enacted provision · exact public law section
   (b) Conforming Amendment.— Section 6715(a)(3) is amended by striking “alters, or attempts to alter,” and inserting “alters, chemically or otherwise, or attempts to so alter,”.

   Effective date note
   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 penalties 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].”

6. 2004

   Pub. L. 108–357 § 856(a) · 118 Stat. 1418

   Inserted · 26 U.S.C. § 6715(a)(3)

   Pub. L. 108–357, § 856(a), inserted “or” at end

   Target inherited from the preceding amendment note.

   Source evidence

   Code amendment note
   Pub. L. 108–357, § 856(a), inserted “or” at end.

   Enacted provision · exact public law section
   (a) In General.— Section 6715(a) (relating to dyed fuel sold for use or used in taxable use, etc.) is amended by striking “or” in paragraph (2), by inserting “or” at the end of paragraph (3), and by inserting after paragraph (3) the following new paragraph: “(4) any person who has knowledge that a dyed fuel which has been altered as described in paragraph (3) sells or holds for sale such fuel for any use which the person knows or has reason to know is not a nontaxable use of such fuel,” .

   Effective date note
   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 penalties 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].”

7. 2004

   Pub. L. 108–357 § 856(a) · 118 Stat. 1418

   Added · 26 U.S.C. § 6715(a)(4)

   Pub. L. 108–357, § 856(a), added par. (4)

   Source evidence

   Code amendment note
   Subsec. (a)(4). Pub. L. 108–357, § 856(a), added par. (4).

   Enacted provision · exact public law section
   (a) In General.— Section 6715(a) (relating to dyed fuel sold for use or used in taxable use, etc.) is amended by striking “or” in paragraph (2), by inserting “or” at the end of paragraph (3), and by inserting after paragraph (3) the following new paragraph: “(4) any person who has knowledge that a dyed fuel which has been altered as described in paragraph (3) sells or holds for sale such fuel for any use which the person knows or has reason to know is not a nontaxable use of such fuel,” .

   Effective date note
   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 penalties 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].”

8. 2004

   Pub. L. 108–357 § 855(a) · 118 Stat. 1418

   Added · 26 U.S.C. § 6715(e)

   Pub. L. 108–357, § 855(a), added subsec. (e)

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 108–357, § 855(a), added subsec. (e).

   Enacted provision · exact public law section
   (a) In General.— Section 6715 is amended by inserting at the end the following new subsection: “(e) No Administrative Appeal for Third and Subsequent Violations.— In the case of any person who is found to be subject to the penalty under this section after a chemical analysis of such fuel and who has been penalized under this section at least twice after the date of the enactment of this subsection, no administrative appeal or review shall be allowed with respect to such finding except in the case of a claim regarding— “(1) fraud or mistake in the chemical analysis, or “(2) mathematical calculation of the amount of the penalty.” .

   Effective date note
   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 penalties 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].”

8 of 8 references resolved to an enrolled provision