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26 U.S.C. § 4131 — Imposition of tax

submitted 39 years ago by Pub. L. 100-203 to r/title-26-INTERNAL-REVENUE-CODE · 132 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain
(a) General rule

There is hereby imposed a tax on any taxable vaccine sold by the manufacturer, producer, or importer thereof.

(b) Amount of tax
(1) In general

The amount of the tax imposed by subsection (a) shall be 75 cents per dose of any taxable vaccine.

(2) Combinations of vaccines

If any taxable vaccine is described in more than 1 subparagraph of section 4132(a)(1), the amount of the tax imposed by subsection (a) on such vaccine shall be the sum of the amounts for the vaccines which are so included.

(c) Application of section

The tax imposed by this section shall apply—

(1)

after December 31, 1987, and before January 1, 1993, and

(2)

during periods after the date of the enactment of the Revenue Reconciliation Act of 1993.

Source credit: (Added Pub. L. 100–203, title IX, § 9201(a), Dec. 22, 1987, 101 Stat. 1330–327; amended Pub. L. 103–66, title XIII, § 13421(a), Aug. 10, 1993, 107 Stat. 565; Pub. L. 105–34, title IX, § 904(a), Aug. 5, 1997, 111 Stat. 873.)

history & why it existsrecord from the source credit
  • 1987Enacted · Pub. L. 100-203 · 101 Stat. 1330
  • 1993Amended · Pub. L. 103-66 · 107 Stat. 565
  • 1997Amended · Pub. L. 105-34 · 111 Stat. 873

A history note hasn’t been published yet. The record shows enactment by Pub. L. 100-203 on 1987-12-22.

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