Excessive claims with respect to the use of certain fuels

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Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter B—Assessable Penalties > PART I—GENERAL PROVISIONS

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

Two times the excessive amount; or

(Added Apr. 2, 1956, ch. 160, § 3 , 70 Stat. 90 ; amended June 29, 1956, ch. 462 , title II, § 208(d)(2), 70 Stat. 396 ; Pub. L. 89–44, title II, § 202(c)(3)(A) , June 21, 1965 , 79 Stat. 139 ; Pub. L. 91–258, title II, § 207(d)(8) , May 21, 1970 , 84 Stat. 249 ; Pub. L. 95–618, title II, § 233(b)(2)(D) , Nov. 9, 1978 , 92 Stat. 3191 ; Pub. L. 97–424, title V, § 515(b)(11)(A) –(C), Jan. 6, 1983 , 96 Stat. 2182 ; Pub. L. 109–59, title XI, § 11163(d)(2) , (3), Aug. 10, 2005 , 119 Stat. 1975 ; Pub. L. 119–21, title VII, § 70525(b)(3) , July 4, 2025 , 139 Stat. 283 .)

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