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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6718

Failure to display tax registration on vessels

Ch. 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 68
Statutory Text

26 U.S.C. § 6718 — Failure to display tax registration on vessels

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 Sec. 6718 - Failure to display tax registration on vessels From the U.S. Government Publishing Office, www.gpo.gov

§6718. Failure to display tax registration on vessels

(a) Failure to display registration Every operator of a vessel who fails to display proof of registration pursuant to section 4101(a)(3) shall pay a penalty of $500 for each such failure. With respect to any vessel, only one penalty shall be imposed by this section during any calendar month. (b) Multiple violations In determining the penalty under subsection (a) on any person, subsection (a) shall be applied by increasing the amount in subsection (a) by the product of such amount and the aggregate number of penalties (if any) imposed with respect to prior months by this section on such person (or a related person or any predecessor of such person or related person). (c) Reasonable cause exception No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

(Added and amended Pub. L. 108–357, title VIII, §§861(b)(1), 862(b), Oct. 22, 2004, 118 Stat. 1618, 1619.)

Editorial Notes

Amendments 2004—Subsec. (a). Pub. L. 108–357, §862(b), substituted "section 4101(a)(3)" for "section 4101(a)(2)".

Statutory Notes and Related Subsidiaries

Effective Date of 2004 Amendment Amendment by section 862(b) of Pub. L. 108–357 effective Jan. 1, 2005, see section 862(c) of Pub. L. 108–357, set out as a note under section 4101 of this title.

Effective Date Pub. L. 108–357, title VIII, §861(c)(2), Oct. 22, 2004, 118 Stat. 1619, provided that: "The amendments made by subsection (b) [enacting this section] shall apply to penalties imposed after December 31, 2004."

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 6718
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The statutory text of 26 U.S.C. § 6718 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
26 U.S.C. § 665126 U.S.C. § 665226 U.S.C. § 665326 U.S.C. § 665426 U.S.C. § 665526 U.S.C. § 665626 U.S.C. § 665726 U.S.C. § 665826 U.S.C. § 665926 U.S.C. § 666226 U.S.C. § 6662A26 U.S.C. § 666326 U.S.C. § 666426 U.S.C. § 666526 U.S.C. § 667126 U.S.C. § 667226 U.S.C. § 667326 U.S.C. § 667426 U.S.C. § 667526 U.S.C. § 667626 U.S.C. § 667726 U.S.C. § 667826 U.S.C. § 667926 U.S.C. § 668026 U.S.C. § 668126 U.S.C. § 668226 U.S.C. § 668326 U.S.C. § 668426 U.S.C. § 668526 U.S.C. § 6686
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