26 U.S.C. § 4661 — Imposition of tax
submitted 46 years ago by Pub. L. 96-510 to r/title-26-INTERNAL-REVENUE-CODE · 172 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
There is hereby imposed a tax on any taxable chemical* sold by the manufacturer, producer, or importer* thereof.
The amount of tax imposed by subsection (a) shall be determined in accordance with the following table:
In the case of: | The tax is the following amount per ton*: |
|---|---|
Acetylene | $9.74 |
Benzene | 9.74 |
Butane | 9.74 |
Butylene | 9.74 |
Butadiene | 9.74 |
Ethylene | 9.74 |
Methane | 6.88 |
Napthalene | 9.74 |
Propylene | 9.74 |
Toluene | 9.74 |
Xylene | 9.74 |
Ammonia | 5.28 |
Antimony | 8.90 |
Antimony trioxide | 7.50 |
Arsenic | 8.90 |
Arsenic trioxide | 6.82 |
Barium sulfide | 4.60 |
Bromine | 8.90 |
Cadmium | 8.90 |
Chlorine | 5.40 |
Chromium | 8.90 |
Chromite | 3.04 |
Potassium dichromate | 3.38 |
Sodium dichromate | 3.74 |
Cobalt | 8.90 |
Cupric sulfate | 3.74 |
Cupric oxide | 7.18 |
Cuprous oxide | 7.94 |
Hydrochloric acid | 0.58 |
Hydrogen fluoride | 8.46 |
Lead oxide | 8.28 |
Mercury | 8.90 |
Nickel | 8.90 |
Phosphorus | 8.90 |
Stannous chloride | 5.70 |
Stannic chloride | 4.24 |
Zinc chloride | 4.44 |
Zinc sulfate | 3.80 |
Potassium hydroxide | 0.44 |
Sodium hydroxide | 0.56 |
Sulfuric acid | 0.52 |
Nitric acid | 0.48. |
No tax shall be imposed by this section after December 31, 2031.
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; Pub. L. 117–58, div. H, title II, § 80201(a)(1), (b)(1), Nov. 15, 2021, 135 Stat. 1328, 1329.)
- 1980Enacted · Pub. L. 96-510 · 94 Stat. 2798
- 1986Amended · Pub. L. 99-499 · 100 Stat. 1761
- 1986Amended · Pub. L. 99-509 · 100 Stat. 1958
- 2021Amended · Pub. L. 117-58 · 135 Stat. 1328, 1329
A history note hasn’t been published yet. The record shows enactment by Pub. L. 96-510 on 1980-12-11.
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