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The law › Title 26, Internal Revenue Code › Chapter 68

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

Created in 1965 by Public Law 89-44. Changed by 4 later laws. 1 new law this Congress changed it.

This Congress

  • H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (a), (b)

How it got here

2005

  • Pub. L. 109–59, §11163(d)(2), inserted "section 6416(a)(4) (relating to certain sales of gasoline)," after "made under" in introductory provisions. (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users) Law text · (a)
  • Pub. L. 109–59, §11163(d)(3), inserted "6416(a)(4)," after "under section". (Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users) Law text · (b)

1983

  • Pub. L. 97–424, §515(b)(11)(C), struck out "or lubricating oil" after "fuels" in section catchline.
  • Pub. L. 97–424, §515(b)(11)(A), struck out "6424 (relating to lubricating oil used for certain nontaxable purposes)," after "systems),". · (a)
  • Pub. L. 97–424, §515(b)(11)(B), struck out "6424," after "6421,". · (b)

1978

  • Pub. L. 95–618 substituted "used for certain nontaxable purposes" for "not used in highway motor vehicles". · (a)

1970

  • Pub. L. 91–258, §207(d)(8)(A), substituted "fuels" for "gasoline" in section catchline.
  • Pub. L. 91–258, §207(d)(8)(B), inserted reference to section 6427 relating to fuels not used for taxable purposes. · (a)
  • Pub. L. 91–258, §207(d)(8)(C), inserted reference to section 6427. · (b)

1965

  • Pub. L. 89–44, §202(c)(3)(A)(i), inserted "or lubricating oil" after "gasoline" in section catchline.
  • Pub. L. 89–44, §202(c)(3)(A)(ii), inserted reference to claims made under section 6424. · (a)
  • Pub. L. 89–44, §202(c)(3)(A)(iii), inserted reference to amounts claimed under section 6424. · (b)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.