2012 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C)
Chapter 38 - REPEALED (§§ 4521 - 4603)
Subchapter B - Tax on Certain Chemicals (§§ 4661 - 4662)
Section 4661 - 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 38 - ENVIRONMENTAL TAXES Subchapter B - Tax on Certain Chemicals Sec. 4661 - Imposition of tax |
Contains | section 4661 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
Source Credit | Added Pub. L. 96-510, title II, §211(a), Dec. 11, 1980, 94 Stat. 2798; amended Pub. L. 99-499, title V, §513(a), Oct. 17, 1986, 100 Stat. 1761; Pub. L. 99-509, title VIII, §8032(c)(3), Oct. 21, 1986, 100 Stat. 1958. |
Statutes at Large References | 94 Stat. 2798 100 Stat. 1761, 1958, 1765, 1956, 2095 |
Public Law References | Public Law 96-510, Public Law 99-499, Public Law 99-509, Public Law 99-514 |
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There is hereby imposed a tax on any taxable chemical sold by the manufacturer, producer, or importer thereof.
(b) Amount of taxThe amount of the tax imposed by subsection (a) shall be determined in accordance with the following table:
The tax is the following | |
In the case of: | amount per ton |
Acetylene | $4.87 |
Benzene | 4.87 |
Butane | 4.87 |
Butylene | 4.87 |
Butadiene | 4.87 |
Ethylene | 4.87 |
Methane | 3.44 |
Naphthalene | 4.87 |
Propylene | 4.87 |
Toluene | 4.87 |
Xylene | 4.87 |
Ammonia | 2.64 |
Antimony | 4.45 |
Antimony trioxide | 3.75 |
Arsenic | 4.45 |
Arsenic trioxide | 3.41 |
Barium sulfide | 2.30 |
Bromine | 4.45 |
Cadmium | 4.45 |
Chlorine | 2.70 |
Chromium | 4.45 |
Chromite | 1.52 |
Potassium dichromate | 1.69 |
Sodium dichromate | 1.87 |
Cobalt | 4.45 |
Cupric sulfate | 1.87 |
Cupric oxide | 3.59 |
Cuprous oxide | 3.97 |
Hydrochloric acid | 0.29 |
Hydrogen fluoride | 4.23 |
Lead oxide | 4.14 |
Mercury | 4.45 |
Nickel | 4.45 |
Phosphorus | 4.45 |
Stannous chloride | 2.85 |
Stannic chloride | 2.12 |
Zinc chloride | 2.22 |
Zinc sulfate | 1.90 |
Potassium hydroxide | 0.22 |
Sodium hydroxide | 0.28 |
Sulfuric acid | 0.26 |
Nitric acid | 0.24 |
For periods before 1992, the item relating to xylene in the preceding table shall be applied by substituting “10.13” for “4.87”.
(c) TerminationNo tax shall be imposed under this section during any period during which the Hazardous Substance Superfund financing rate under section 4611 does not apply.
(Added Pub. L. 96–510, title II, §211(a), Dec. 11, 1980, 94 Stat. 2798; amended Pub. L. 99–499, title V, §513(a), Oct. 17, 1986, 100 Stat. 1761; Pub. L. 99–509, title VIII, §8032(c)(3), Oct. 21, 1986, 100 Stat. 1958.)
CodificationAmendment by Pub. L. 99–509, title VIII, §8031(d)(2), Oct. 21, 1986, 100 Stat. 1956, to subsec. (c) of this section was not executed to text pursuant to Pub. L. 99–509, title VIII, §8031(e)(2), which provided that the amendments made by section 8031 shall not take effect if the Superfund Amendments and Reauthorization Act of 1986 is enacted. The Superfund Amendments and Reauthorization Act of 1986 was enacted as Pub. L. 99–499, approved Oct. 17, 1986.
Amendments1986—Subsec. (b). Pub. L. 99–499 inserted at end “For periods before 1992, the item relating to xylene in the preceding table shall be applied by substituting ‘10.13’ for ‘4.87’.”
Subsec. (c). Pub. L. 99–509 substituted “the Hazardous Substance Superfund financing rate under section 4611 does not apply” for “no tax is imposed under section 4611(a)”.
Effective Date of 1986 AmendmentsAmendment by Pub. L. 99–509 effective on commencement date as defined in former section 4611(f)(2), see section 8032(d) of Pub. L. 99–509, set out as a note under section 4611 of this title.
Pub. L. 99–499, title V, §513(h), Oct. 17, 1986, 100 Stat. 1765, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“(1)
“(2)
“(A)
“(i)
“(ii)
“(B)
“(C)
“(3)
“(A)
“(B)
“(C)
“(D)
“(4)
“(5)
“(A)
“(B)
“(C)
“(D)
Subchapter effective Apr. 1, 1981, see section 211(c) of Pub. L. 96–510, set out as a note under section 4611 of this title.
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