United States Code · Section
§ 4661 — Imposition Of Tax
26 U.S.C. § 4661
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(a) There is hereby imposed a tax on any taxable chemical sold by the manufacturer, producer, or importer thereof.
(b) 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$9.74Benzene9.74Butane9.74Butylene9.74Butadiene9.74Ethylene9.74Methane6.88Napthalene9.74Propylene9.74Toluene9.74Xylene9.74Ammonia5.28Antimony8.90Antimony trioxide7.50Arsenic8.90Arsenic trioxide6.82Barium sulfide4.60Bromine8.90Cadmium8.90Chlorine5.40Chromium8.90Chromite3.04Potassium dichromate3.38Sodium dichromate3.74Cobalt8.90Cupric sulfate3.74Cupric oxide7.18Cuprous oxide7.94Hydrochloric acid0.58Hydrogen fluoride8.46Lead oxide8.28Mercury8.90Nickel8.90Phosphorus8.90Stannous chloride5.70Stannic chloride4.24Zinc chloride4.44Zinc sulfate3.80Potassium hydroxide0.44Sodium hydroxide0.56Sulfuric acid0.52Nitric acid0.48.
(c) No tax shall be imposed by this section after December 31, 2031.
Implementing Regulations
No implementing regulations found.