---
kind: "section"
citation: "26 U.S.C. § 6715"
title: "26"
title_heading: "Internal Revenue Code"
number: "6715"
heading: "Dyed fuel sold for use or used in taxable use, etc."
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6715"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties"
  - "Subchapter B — Assessable Penalties"
  - "Part I — General Provisions"
---

# §6715. Dyed fuel sold for use or used in taxable use, etc.

- (a) **Imposition of penalty—** If—
  - (1) any dyed fuel is sold or held for sale by any [person](/usc/26/7701.md?p=a-1) for any use which such [person](/usc/26/7701.md?p=a-1) knows or has reason to know is not a nontaxable use of such fuel,
  - (2) any dyed fuel is held for use or used by any [person](/usc/26/7701.md?p=a-1) for a use other than a nontaxable use and such [person](/usc/26/7701.md?p=a-1) knew, or had reason to know, that such fuel was so dyed,
  - (3) any [person](/usc/26/7701.md?p=a-1) willfully alters, chemically or otherwise, or attempts to so alter, the strength or composition of any dye or marking done pursuant to [section 4082](/usc/26/4082.md) in any dyed fuel, or
  - (4) any [person](/usc/26/7701.md?p=a-1) who has knowledge that a dyed fuel which has been altered as described in [paragraph (3)](#a-3) sells or holds for sale such fuel for any use which the [person](/usc/26/7701.md?p=a-1) knows or has reason to know is not a nontaxable use of such fuel,

  then such [person](/usc/26/7701.md?p=a-1) shall pay a penalty in addition to the tax (if any).

- (b) **Amount of penalty—**
  - (1) **In general—** Except as provided in [paragraph (2)](#b-2), the amount of the penalty under [subsection (a)](#a) on each act shall be the greater of—
    - (A) $1,000, or
    - (B) $10 for each gallon of the dyed fuel involved.
  - (2) **Multiple violations—** In determining the penalty under [subsection (a)](#a) on any [person](/usc/26/7701.md?p=a-1), [paragraph (1)](#b-1) shall be applied by increasing the amount in [paragraph (1)(A)](#b-1-A) by the product of such amount and the number of prior penalties (if any) imposed by this section on such [person](/usc/26/7701.md?p=a-1) (or a [related](/usc/26/7701.md?p=a-51-I-vi) [person](/usc/26/7701.md?p=a-1) or any predecessor of such [person](/usc/26/7701.md?p=a-1) or [related](/usc/26/7701.md?p=a-51-I-vi) [person](/usc/26/7701.md?p=a-1)).
- (c) **Definitions—** For purposes of this section—
  - (1) **Dyed fuel—** The term “dyed fuel” means any dyed diesel fuel or kerosene, whether or not the fuel was dyed pursuant to section 4082.
  - (2) **Nontaxable use—** The term “nontaxable use” has the meaning given such term by [section 4082(b)](/usc/26/4082.md?p=b).
- (d) **Joint and several liability of certain officers and employees—** If a penalty is imposed under this section on any business entity, each officer, [employee](/usc/26/7701.md?p=a-20), or agent of such entity who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such penalty.
- (e) **No administrative appeal for third and subsequent violations—** In the case of any [person](/usc/26/7701.md?p=a-1) who is found to be subject to the penalty under this section after a chemical analysis of such fuel and who has been penalized under this section at least twice after the date of the enactment of this subsection, no administrative appeal or review shall be allowed with respect to such finding except in the case of a claim regarding—
  - (1) fraud or mistake in the chemical analysis, or
  - (2) mathematical calculation of the amount of the penalty.

## Source credit

(Added Pub. L. 103–66, title XIII, § 13242(b)(1), Aug. 10, 1993, 107 Stat. 520, § 6714; renumbered § 6715, Pub. L. 104–188, title I, § 1703(n)(9)(A), Aug. 20, 1996, 110 Stat. 1877; amended Pub. L. 105–34, title X, § 1032(e)(11), Aug. 5, 1997, 111 Stat. 935; Pub. L. 108–357, title VIII, §§ 855(a), 856(a), (b), Oct. 22, 2004, 118 Stat. 1616, 1617.)

## Notes

### Editorial Notes

### References in Text

The date of the enactment of this subsection, referred to in subsec. (e), is the date of enactment of Pub. L. 108–357, which was approved Oct. 22, 2004.

### Amendments

2004—Subsec. (a)(2). Pub. L. 108–357, § 856(a), which directed amendment of par. (2) by striking “or”, was executed by striking “or” at the end.

Subsec. (a)(3). Pub. L. 108–357, § 856(b), substituted “alters, chemically or otherwise, or attempts to so alter,” for “alters, or attempts to alter,”.

Pub. L. 108–357, § 856(a), inserted “or” at end.

Subsec. (a)(4). Pub. L. 108–357, § 856(a), added par. (4).

Subsec. (e). Pub. L. 108–357, § 855(a), added subsec. (e).

1997—Subsec. (c)(1). Pub. L. 105–34 inserted “or kerosene” after “diesel fuel”.

1996—Pub. L. 104–188 renumbered section 6714 of this title as this section.

### Statutory Notes and Related Subsidiaries

### Effective Date of 2004 Amendment

Pub. L. 108–357, title VIII, § 855(b), Oct. 22, 2004, 118 Stat. 1616, provided that: “The amendment made by this section [amending this section] shall apply to penalties assessed after the date of the enactment of this Act [Oct. 22, 2004].”

Pub. L. 108–357, title VIII, § 856(c), Oct. 22, 2004, 118 Stat. 1617, provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 2004].”

### Effective Date of 1997 Amendment

Amendment by Pub. L. 105–34 effective July 1, 1998, see section 1032(f)(1) of Pub. L. 105–34, as amended, set out as a note under section 4041 of this title.

### Effective Date

Section effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103–66, set out as an Effective Date of 1993 Amendment note under section 4041 of this title.