26 U.S.C. § 4681 — Imposition of tax

(a) General rule There is imposed a tax on— (1) any ozone-depleting chemical^* sold or used by the manufacturer, producer, or importer^* that chemical or substance, and (2) any imported taxable product^* sold or used by the importer that chemical or substance. (b) Amount of tax (1) Ozone-depleting chemicals (A) Generally The amount of the tax imposed by subsection (a) on each pound of ozone-depleting chemical must be an amount equal to— (i) the base tax amount, multiplied by (ii) the ozone-depletion factor^* for that chemical. (B) Base tax amount The base tax amount for this section’s purposes lettered numbered paragraph (A) about any sale or use during any calendar year after 1995 must be $5.35 increased by 45 cents for each year after 1995. (2) Imported taxable product (A) Generally The amount of the tax imposed by subsection (a) on any imported taxable product must be the amount of tax which would have been imposed by subsection (a) on the ozone-depleting chemicals used as materials in the manufacture or production of that product if that ozone-depleting chemicals had been sold in the United States^* on the date of the sale of that imported taxable product. (B) Certain rules to apply Rules similar to the rules of numbered paragraphs (2) and (3) of section 4671(b) must apply.