§ 6720A. Penalty with respect to certain adulterated 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. 2005

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

   Pub. L. 109–59 title XI § 11167(a) · 119 Stat. 1144

   Enacted · 26 U.S.C. § 6720A

   (Added Pub. L. 109–59, title XI, § 11167(a), Aug. 10, 2005, 119 Stat. 1977.)

   Source evidence

   Code source credit
   (Added Pub. L. 109–59, title XI, § 11167(a), Aug. 10, 2005, 119 Stat. 1977.)

   Enacted provision · exact public law section
   (a) In General.— Part I of subchapter B of chapter 68 (relating to assessable penalties) is amended by adding at the end the following new section: “SEC. 6720A. PENALTY WITH RESPECT TO CERTAIN ADULTERATED FUELS. “(a) In General.— Any person who knowingly transfers for resale, sells for resale, or holds out for resale any liquid for use in a diesel-powered highway vehicle or a diesel-powered train which does not meet applicable EPA regulations (as defined in section 45H(c)(3)), shall pay a penalty of $10,000 for each such transfer, sale, or holding out for resale, in addition to the tax on such liquid (if any). “(b) Penalty in the Case of Retailers.— Any person who knowingly holds out for sale (other than for resale) any liquid described in subsection (a), shall pay a penalty of $10,000 for each such holding out for sale, in addition to the tax on such liquid (if any).” .

1 of 1 references resolved to an enrolled provision