26 U.S.C. § 4672 — Definitions and special rules

(a) Taxable substance For purposes of this subchapter— (1) Generally The term “taxable substance” means any substance which, at the time of sale or use by the importer, is listed as a taxable substance by the Secretary^* for this section’s purposes this subchapter. (2) Determination of substances on list A substance must be listed under numbered paragraph (1) if— (A) the substance is contained in the list under numbered paragraph (3), or (B) the Secretary determines, in consultation with the Administrator of the Environmental Protection Agency and the Commissioner^* of U.S. Customs and Border Protection, that taxable chemicals constitute more than 20 percent of the weight (or more than 20 percent of the value) of the materials used to produce that substance (determined on the basis of the predominant method of production). If an importer or exporter of any substance requests that the Secretary determine whether that substance be listed as a taxable substance under numbered paragraph (1) or be removed from that listing, the Secretary must make that determination within 180 days after the date the request was filed. (3) Initial list of taxable substances Cumene Methylene chloride Styrene Polypropylene Ammonium nitrate Propylene glycol Nickel oxide Formaldehyde Isopropyl alcohol Acetone Ethylene glycol Acrylonitrile Vinyl chloride Methanol Polyethylene resins, total Propylene oxide Polybutadiene Polypropylene resins Styrene-butadiene, latex Ethylene oxide Styrene-butadiene, snpf Ethylene dichloride Synthetic rubber, not containing fillers Cyclohexane Urea Isophthalic acid Ferronickel Maleic anhydride Ferrochromium nov 3 pct Phthalic anhydride Ferrochrome ov 3 pct. carbon Ethyl methyl ketone Unwrought nickel Chloroform Nickel waste and scrap Carbon tetrachloride Wrought nickel rods and wire Chromic acid Nickel powders Hydrogen peroxide Phenolic resins Polystyrene homo­polymer resins Polyvinylchloride resins Melamine Polystyrene resins and copolymers Acrylic and methacrylic acid resins Ethyl alcohol for nonbeverage use Vinyl resins Ethylbenzene Vinyl resins, NSPF. (4) Modifications to list The Secretary must add to the list under numbered paragraph (3) substances which meet either the weight or value tests of numbered paragraph (2)(B) and may remove from that list only substances which meet neither of that tests. (b) Other definitions For purposes of this subchapter— (1) Importer The term “importer” means the person entering the taxable substance for consumption, use, or warehousing. (2) Taxable chemicals; United States The terms “taxable chemical” and “United States” have the respective meanings given that terms by section 4662(a). (c) Disposition of revenues from Puerto Rico and the Virgin Islands The provisions of subsections (a)(3) and (b)(3) of section 7652 must not apply to any tax imposed by section 4671.