§ 4132. Definitions and special rules
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(a)Definitions relating to taxable vaccines For purposes of this subchapter—
(1)Taxable vaccine The term “taxable vaccine” means any of the following vaccines which are manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing:
(A)Any vaccine containing diphtheria toxoid.
(B)Any vaccine containing tetanus toxoid.
(C)Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens.
(D)Any vaccine against measles.
(E)Any vaccine against mumps.
(F)Any vaccine against rubella.
(G)Any vaccine containing polio virus.
(H)Any HIB vaccine.
(I)Any vaccine against hepatitis A.
(J)Any vaccine against hepatitis B.
(K)Any vaccine against chicken pox.
(L)Any vaccine against rotavirus gastroenteritis.
(M)Any conjugate vaccine against streptococcus pneumoniae.
(N)Any trivalent vaccine against influenza or any other vaccine against seasonal influenza.
(O)Any meningococcal vaccine.
(P)Any vaccine against the human papillomavirus.
(2)Vaccine The term “vaccine” means any substance designed to be administered to a human being for the prevention of 1 or more diseases.
(3)United States The term “United States” has the meaning given such term by section 4612(a)(4).
(4)Importer The term “importer” means the person entering the vaccine for consumption, use, or warehousing.
(b)Credit or refund where vaccine returned to manufacturer, etc., or destroyed
(1)In general Under regulations prescribed by the Secretary, whenever any vaccine on which tax was imposed by section 4131 is—
(A)returned (other than for resale) to the person who paid such tax, or
(B)destroyed,
the Secretary shall abate such tax or allow a credit, or pay a refund (without interest), to such person equal to the tax paid under section 4131 with respect to such vaccine.
(2)Claim must be filed within 6 months Paragraph
(1)shall apply to any returned or destroyed vaccine only with respect to claims filed within 6 months after the date the vaccine is returned or destroyed.
(3)Condition of allowance of credit or refund No credit or refund shall be allowed or made under paragraph
(1)with respect to any vaccine unless the person who paid the tax establishes that he—
(A)has repaid or agreed to repay the amount of the tax to the ultimate purchaser of the vaccine, or
(B)has obtained the written consent of such purchaser to the allowance of the credit or the making of the refund.
(4)Tax imposed only once No tax shall be imposed by section 4131 on the sale of any vaccine if tax was imposed by section 4131 on any prior sale of such vaccine and such tax is not abated, credited, or refunded.
(c)Other special rules
(1)Certain uses treated as sales Any manufacturer, producer, or importer of a vaccine which uses such vaccine before it is sold shall be liable for the tax imposed by section 4131 in the same manner as if such vaccine were sold by such manufacturer, producer, or importer.
(2)Treatment of vaccines shipped to United States possessions Section 4221(a)(2) shall not apply to any vaccine shipped to a possession of the United States.
(3)Fractional part of a dose In the case of a fraction of a dose, the tax imposed by section 4131 shall be the same fraction of the amount of such tax imposed by a whole dose.
(4)Disposition of revenues from Puerto Rico and the Virgin Islands The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by section 4131.
(Added Pub. L. 100–203, title IX, § 9201(a), Dec. 22, 1987, 101 Stat. 1330–329; amended Pub. L. 100–647, title II, § 2006(a), Nov. 10, 1988, 102 Stat. 3612; Pub. L. 105–34, title IX, § 904(b), (c), Aug. 5, 1997, 111 Stat. 873, 874; Pub. L. 105–277, div. C, title XV, § 1503(a), div. J, title III, § 3002(a), Oct. 21, 1998, 112 Stat. 2681–741, 2681–905; Pub. L. 106–170, title V, § 523(a)(1), (b)(1), Dec. 17, 1999, 113 Stat. 1927; Pub. L. 108–357, title VIII, §§ 889(a), 890(a), Oct. 22, 2004, 118 Stat. 1643, 1644; Pub. L. 109–432, div. A, title IV, § 408(a), (b), Dec. 20, 2006, 120 Stat. 2962; Pub. L. 113–15, § 1(a), June 25, 2013, 127 Stat. 476.)
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statutes-at-large
- Public Law 108–357To amend the Internal Revenue Code of 1986 to remove impediments in such Code and make our manufacturing, service, and high-technology businesses and workers more competitive and productive both at Oct. 22, 2004[[H
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 109–432To amend the Internal Revenue Code of 1986 to extend expiring provisions, and for other purposes
- Public Law 105–32Waiving certain enrollment requirements with respect to two specified bills of the One Hundred Fifth Congress
- Public Law 100–201To authorize the acceptance of a donation of land for addition to Big Bend National Park, in the State of Texas
- Public Law 105–276Making appropriations for the Departments of Veterans Affairs and Housing and Urban Development, and for sundry independent agencies, boards, commissions, corporations, and offices for the fiscal year ending September 30, 1999, and for other purposes
- Public Law 106–170To amend the Social Security Act to expand the availability of health care coverage for working individuals with disabilities, to establish a Ticket to Work and Self-Sufficiency Program in the Social Security Administration to provide such individuals with meaningful opportunities to work, and for o
- Public Law 113–15To amend the Internal Revenue Code of 1986 to include vaccines against seasonal influenza within the definition of taxable vaccines
42 references not yet in our index
- Pub. L. 100–203, title IX, § 9201(a)
- 101 Stat. 1330–329
- Pub. L. 100–647, title II, § 2006(a)
- 102 Stat. 3612
- Pub. L. 105–34, title IX, § 904(b)
- 111 Stat. 873
- Pub. L. 105–277, div. C, title XV, § 1503(a)
- 112 Stat. 2681–741
- Pub. L. 106–170, title V, § 523(a)(1)
- 113 Stat. 1927
- Pub. L. 108–357, title VIII
- 118 Stat. 1643
- Pub. L. 109–432, div. A, title IV, § 408(a)
- 120 Stat. 2962
- 127 Stat. 476
- Pub. L. 109–432
- Pub. L. 108–357, § 889(a)
- Pub. L. 108–357, § 890(a)
- Pub. L. 106–170, § 523(b)(1)
- Pub. L. 105–277, § 1503(a)
- Pub. L. 106–170, § 523(a)(1)
- Pub. L. 105–277, § 3002(a)
- Pub. L. 105–34, § 904(b)
- Pub. L. 105–34, § 904(c)
- Pub. L. 100–647
- Pub. L. 109–432, div. A, title IV, § 408(c)
- Pub. L. 108–357, title VIII, § 889(b)
- Pub. L. 108–357, title VIII, § 890(b)
- 118 Stat. 1644
- Pub. L. 106–170, title V, § 523(a)(2)
- Pub. L. 106–170, title V, § 523(b)(3)
- 113 Stat. 1928
- Pub. L. 105–277
- Pub. L. 105–277, div. C, title XV, § 1503(b)
- Pub. L. 106–170, title V, § 523(b)(1)
- Pub. L. 105–34
- section 904(d) of Pub. L. 105–34
- Pub. L. 100–647, title II, § 2006(c)
- 102 Stat. 3613
- Pub. L. 100–203
+ 2 more
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§ 4132
Definitions and special rules
Stat.×15
Fed. Reg.×14
U.S.C.×4
Pub. L.×2
Pub. L.Pub. L. 100–203, title IX, § 9201(a)
Stat.101 Stat. 1330–329
Pub. L.Pub. L. 100–647, title II, § 2006(a)
Stat.102 Stat. 3612
Pub. L.Pub. L. 105–34, title IX, § 904(b)
Cites 45 · showing 8Cited by 35 across 4 sources