Federal · Title 26 — Internal Revenue Code

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

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Two times the excessive amount; or $10. the amount claimed under section 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be, for any period, exceeds the amount allowable under such section for such period. For assessment and collection of penalty provided by subsection (a), see section 6206.

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