ELIMINATION OF ADMINISTRATIVE REVIEW FOR TAXABLE USE OF DYED FUEL.

SEC. 855. ELIMINATION OF ADMINISTRATIVE REVIEW FOR TAXABLE USE OF DYED FUEL. (a) In General.—Section 6715 is amended by inserting at the end the following new subsection:“(e) No Administrative Appeal for Third and Subsequent Violations.—In the case of any person 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.”.(b) Effective Date.—The amendment made by this section shall apply to penalties assessed after the date of the enactment of this Act.