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
A tax of 75 cents per dose applies to taxable vaccines sold by their manufacturer, producer, or importer. A vaccine covered by multiple listed categories is taxed by adding the category amounts, and the section specifies its application periods.
(a) General rule. A tax is imposed on a taxable vaccine* sold by its manufacturer, producer, or importer*. (b) Amount. (1) The tax is 75 cents for each dose. (2) If a taxable vaccine* fits more than one subparagraph of section 4132(a)(1), the tax is the sum of the amounts for the vaccines included. (c) Application. The tax applies (1) after December 31, 1987, and before January 1, 1993, and (2) during periods after the Revenue Reconciliation Act of 1993 was enacted.
There is hereby imposed a tax on any taxable vaccine* sold by the manufacturer, producer, or importer* thereof.
The amount of the tax imposed by subsection (a) shall be 75 cents per dose of any taxable vaccine*.
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.
The tax imposed by this section shall apply—
after December 31, 1987, and before January 1, 1993, and
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.)
- 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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