§ 4681. Imposition of tax
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/usc/title-26/section-4681A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General rule There is hereby imposed a tax on—
(1)any ozone-depleting chemical sold or used by the manufacturer, producer, or importer thereof, and
(2)any imported taxable product sold or used by the importer thereof.
(b)Amount of tax
(1)Ozone-depleting chemicals
(A)In general The amount of the tax imposed by subsection
(a)on each pound of ozone-depleting chemical shall be an amount equal to—
(i)the base tax amount, multiplied by
(ii)the ozone-depletion factor for such chemical.
(B)Base tax amount The base tax amount for purposes of subparagraph
(A)with respect to any sale or use during any calendar year after 1995 shall be $5.35 increased by 45 cents for each year after 1995.
(2)Imported taxable product
(A)In general The amount of the tax imposed by subsection
(a)on any imported taxable product shall be the amount of tax which would have been imposed by subsection
(a)on the ozone-depleting chemicals used as materials in the manufacture or production of such product if such ozone-depleting chemicals had been sold in the United States on the date of the sale of such imported taxable product.
(B)Certain rules to apply Rules similar to the rules of paragraphs
(2)and
(3)of section 4671(b) shall apply.
(Added Pub. L. 101–239, title VII, § 7506(a), Dec. 19, 1989, 103 Stat. 2364; amended Pub. L. 101–508, title XI, § 11203(c), Nov. 5, 1990, 104 Stat. 1388–422; Pub. L. 102–486, title XIX, § 1931(a), Oct. 24, 1992, 106 Stat. 3029; Pub. L. 105–34, title XIV, § 1432(c)(1), Aug. 5, 1997, 111 Stat. 1050.)
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Cited by 8 sections · top 6
U.S. Code
statutes-at-large
- Public Law 99–498To reauthorize and revise the Higher Education Act of 1965, and for other purposes
- Public Law 101–508To provide for reconciliation pursuant to section 4 of the concurrent resolution on the budget for fiscal year 1991
- Public Law 101–239To provide for reconciliation pursuant to section 5 of the concurrent resolution on the budget for the fiscal year 1990
- Public Law 102–486To provide for improved energy efficiency
- Public Law 96–510To provide for liability, compensation, cleanup, and emergency response for hazardous substances released into the environment and the cleanup of inactive hazardous waste disposal sites
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- Pub. L. 101–239, title VII, § 7506(a)
- 103 Stat. 2364
- Pub. L. 101–508, title XI, § 11203(c)
- 104 Stat. 1388–422
- Pub. L. 102–486, title XIX, § 1931(a)
- 106 Stat. 3029
- Pub. L. 105–34, title XIV, § 1432(c)(1)
- 111 Stat. 1050
- Pub. L. 96–510, title II, § 231(a)
- 94 Stat. 2804
- Pub. L. 99–499, title V, § 514(a)(1)
- 100 Stat. 1767
- Pub. L. 105–34
- Pub. L. 102–486
- Pub. L. 101–508
- Pub. L. 102–486, title XIX, § 1931(d)
- Pub. L. 101–508, title XI, § 11203(e)
- 104 Stat. 1388–423
- Pub. L. 101–239, title VII, § 7506(c)
- 103 Stat. 2369
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cites case law
§ 4681
Imposition of tax
Stat.×6
U.S.C.×2
Pub. L.Pub. L. 101–239, title VII, § 7506(a)
Stat.103 Stat. 2364
Pub. L.Pub. L. 101–508, title XI, § 11203(c)
Stat.104 Stat. 1388–422
Pub. L.Pub. L. 102–486, title XIX, § 1931(a)
Cites 21 · showing 6Cited by 8 across 2 sources