2012 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C)
Chapter 32 - MANUFACTURERS EXCISE TAXES (§§ 4061 - 4227)
Subchapter C - Certain Vaccines (§§ 4131 - 4132)
Section 4131 - Imposition of tax
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 32 - MANUFACTURERS EXCISE TAXES Subchapter C - Certain Vaccines Sec. 4131 - Imposition of tax |
Contains | section 4131 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
Source Credit | Added Pub. L. 100-203, title IX, §9201(a), Dec. 22, 1987, 101 Stat. 1330-327; amended Pub. L. 103-66, title XIII, §13421(a), Aug. 10, 1993, 107 Stat. 565; Pub. L. 105-34, title IX, §904(a), Aug. 5, 1997, 111 Stat. 873. |
Statutes at Large References | 101 Stat. 1330-327, 1330-330 107 Stat. 565, 566 111 Stat. 873, 874 |
Public Law References | Public Law 100-203, Public Law 103-66, Public Law 105-34 |
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There is hereby imposed a tax on any taxable vaccine sold by the manufacturer, producer, or importer thereof.
(b) Amount of tax (1) In generalThe amount of the tax imposed by subsection (a) shall be 75 cents per dose of any taxable vaccine.
(2) Combinations of vaccinesIf any taxable vaccine is described in more than 1 subparagraph of section 4132(a)(1), the amount of the tax imposed by subsection (a) on such vaccine shall be the sum of the amounts for the vaccines which are so included.
(c) Application of sectionThe tax imposed by this section shall apply—
(1) after December 31, 1987, and before January 1, 1993, and
(2) during periods after the date of the enactment of the Revenue Reconciliation Act of 1993.
(Added Pub. L. 100–203, title IX, §9201(a), Dec. 22, 1987, 101 Stat. 1330–327; amended Pub. L. 103–66, title XIII, §13421(a), Aug. 10, 1993, 107 Stat. 565; Pub. L. 105–34, title IX, §904(a), Aug. 5, 1997, 111 Stat. 873.)
References in TextThe date of the enactment of the Revenue Reconciliation Act of 1993, referred to in subsec. (c)(2), is the date of enactment of Pub. L. 103–66, which was approved Aug. 10, 1993.
Amendments1997—Subsec. (b). Pub. L. 105–34 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows:
“(b)
“(1)
The tax per | |
“If the taxable vaccine is: | dose is: |
DPT vaccine | $4.56 |
DT vaccine | 0.06 |
MMR vaccine | 4.44 |
Polio vaccine | 0.29. |
“(2)
1993—Subsec. (c). Pub. L. 103–66 amended subsec. (c) generally. Prior to amendment, subsec. (c) related to termination of tax if amounts collected exceeded projected fund liability.
Effective Date of 1997 AmendmentPub. L. 105–34, title IX, §904(d), Aug. 5, 1997, 111 Stat. 874, provided that: “The amendments made by this section [amending this section and section 4132 of this title] shall take effect on the day after the date of the enactment of this Act [Aug. 5, 1997].”
Effective DatePub. L. 100–203, title IX, §9201(d), Dec. 22, 1987, 101 Stat. 1330–330, provided that: “The amendments made by this section [enacting this section and section 4132 of this title and amending sections 4221 and 6416 of this title] shall take effect on January 1, 1988.”
Floor Stocks TaxPub. L. 103–66, title XIII, §13421(c), Aug. 10, 1993, 107 Stat. 566, provided that:
“(1)
“(A) which was sold by the manufacturer, producer, or importer on or before the date of the enactment of this Act [Aug. 10, 1993],
“(B) on which no tax was imposed by section 4131 of the Internal Revenue Code of 1986 (or, if such tax was imposed, was credited or refunded), and
“(C) which is held on such date by any person for sale or use,
there is hereby imposed a tax in the amount determined under section 4131(b) of such Code.
“(2)
“(A)
“(B)
“(C)
“(3)
“(4)
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