§ 4681 — Imposition Of Tax

(a) There is hereby imposed a tax on— (1) any ozone-depleting chemical sold or used by the manufacturer, producer, or importer thereof, and (2) any imported taxable product sold or used by the importer thereof. (A) The amount of the tax imposed by subsection (a) on each pound of ozone-depleting chemical shall be an amount equal to— (i) the base tax amount, multiplied by (ii) the ozone-depletion factor for such chemical. (B) The base tax amount for purposes of subparagraph (A) with respect to any sale or use during any calendar year after 1995 shall be $5.35 increased by 45 cents for each year after 1995. (A) The amount of the tax imposed by subsection (a) on any imported taxable product shall 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 such product if such ozone-depleting chemicals had been sold in the United States on the date of the sale of such imported taxable product. (B) Rules similar to the rules of paragraphs (2) and (3) of section 4671(b) shall apply.