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
This section imposes a tax on listed taxable chemicals sold by their manufacturer, producer, or importer. It sets a separate amount per ton for each listed chemical and ends the tax after December 31, 2031.
(a) General rule There is imposed a tax on any taxable chemical* sold by the manufacturer, producer, or importer* that chemical or substance. (b) Amount of Tax The amount of tax imposed by subsection (a) must be determined under 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. (c) Termination No tax must be imposed by this section after December 31, 2031 .
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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