# 26 U.S.C. § 6675: Excessive claims with respect to the use of certain fuels

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s6675

## Section

- **Citation:** 26 U.S.C. § 6675
- **Heading:** Excessive claims with respect to the use of certain fuels
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** 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

## 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 .)

## Nearby sections

- [26 U.S.C. § 6671 Rules for application of assessable penalties](https://www.frixlaw.com/law-library/statutes/usc_t26_s6671.md)
- [26 U.S.C. § 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax](https://www.frixlaw.com/law-library/statutes/usc_t26_s6672.md)
- [26 U.S.C. § 6673 Sanctions and costs awarded by courts](https://www.frixlaw.com/law-library/statutes/usc_t26_s6673.md)
- [26 U.S.C. § 6674 Fraudulent statement or failure to furnish statement to employee](https://www.frixlaw.com/law-library/statutes/usc_t26_s6674.md)
- [26 U.S.C. § 6675 Excessive claims with respect to the use of certain fuels](https://www.frixlaw.com/law-library/statutes/usc_t26_s6675.md)
- [26 U.S.C. § 6676 Erroneous claim for refund or credit](https://www.frixlaw.com/law-library/statutes/usc_t26_s6676.md)
- [26 U.S.C. § 6677 Failure to file information with respect to certain foreign trusts](https://www.frixlaw.com/law-library/statutes/usc_t26_s6677.md)
- [26 U.S.C. § 6678 Repealed. Pub. L. 99–514, title XV, § 1501(d)(2) , Oct. 22, 1986 , 100 Stat. 2740 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6678.md)
- [26 U.S.C. § 6679 Failure to file returns, etc., with respect to foreign corporations or foreign partnerships](https://www.frixlaw.com/law-library/statutes/usc_t26_s6679.md)
- [26 U.S.C. § 6680 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I) , Oct. 4, 1976 , 90 Stat. 1817 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6680.md)
- [26 U.S.C. § 6681 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i) , Oct. 4, 1976 , 90 Stat. 1817 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6681.md)
- [26 U.S.C. § 6682 False information with respect to withholding](https://www.frixlaw.com/law-library/statutes/usc_t26_s6682.md)
- [26 U.S.C. § 6683 Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A) , Dec. 21, 2005 , 119 Stat. 2626 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6683.md)
- [26 U.S.C. § 6684 Assessable penalties with respect to liability for tax under chapter 42](https://www.frixlaw.com/law-library/statutes/usc_t26_s6684.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s6675. Check the current official text before relying on it. Not legal advice.