§ 6719. Failure to register or reregister

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. 2004

   Pub. L. 108–357 title VIII § 863(c)(1) · 118 Stat. 1418

   Enacted · 26 U.S.C. § 6719

   Added Pub. L. 108–357, title VIII, § 863(c)(1), Oct. 22, 2004, 118 Stat. 1620

   Source evidence

   Code source credit
   Added Pub. L. 108–357, title VIII, § 863(c)(1), Oct. 22, 2004, 118 Stat. 1620

   Enacted provision · exact public law section
   (1) In general.— Part I of subchapter B of chapter 68 (relating to assessable penalties), as amended by this Act, is amended by inserting after section 6718 at the end the following new section: “SEC. 6719. FAILURE TO REGISTER. “(a) Failure to Register.— Every person who is required to register under section 4101 and fails to do so 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) $10,000 for each initial failure to register, and “(2) $1,000 for each day thereafter such person fails to register. “(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.” .

2. 2005

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

   Pub. L. 109–59 § 11164(b)(1)(C) · 119 Stat. 1144

   Inserted · 26 U.S.C. § 6719

   Pub. L. 109–59, § 11164(b)(1)(C), inserted “or reregister” after “register” in section catchline

   Source evidence

   Code amendment note
   Pub. L. 109–59, § 11164(b)(1)(C), inserted “or reregister” after “register” in section catchline.

   Enacted provision · exact public law section
   (C) by inserting “or reregister” after “register” in the heading thereof.

   Effective date note
   Amendment by Pub. L. 109–59 applicable to actions, or failures to act, after Aug. 10, 2005, see section 11164(c) of Pub. L. 109–59, set out as a note under section 4101 of this title.

3. 2005

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

   Pub. L. 109–59 § 11164(b)(1)(A) · 119 Stat. 1144

   Inserted · 26 U.S.C. § 6719(a); 26 U.S.C. § 6719(b)

   Pub. L. 109–59, § 11164(b)(1)(A), (B), inserted “or reregister” after “register” wherever appearing

   Source evidence

   Code amendment note
   Subsecs. (a), (b). Pub. L. 109–59, § 11164(b)(1)(A), (B), inserted “or reregister” after “register” wherever appearing.

   Enacted provision · exact public law section
   (A) by inserting “or reregister” after “register” each place it appears,

   Effective date note
   Amendment by Pub. L. 109–59 applicable to actions, or failures to act, after Aug. 10, 2005, see section 11164(c) of Pub. L. 109–59, set out as a note under section 4101 of this title.

3 of 3 references resolved to an enrolled provision