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26 U.S.C. § 4611 — Imposition of tax
Federal law — U.S. Code and appendices · legal_authorities
**(a) General Rule** There is hereby imposed a tax at the rate specified in subsection (c) on—
(1) crude oil received at a United States refinery, and
(2) petroleum products entered into the United States for consumption, use, or warehousing.
**(b) Tax on certain uses and exportation**
(1) **In general** — If—
(A) any domestic crude oil is used in or exported from the United States, and
(B) before such use or exportation, no tax was imposed on such crude oil under subsection (a),
then a tax at the rate specified in subsection (c) is hereby imposed on such crude oil.
(2) **Exception for use on premises where produced** — Paragraph (1) shall not apply to any use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced.
**(c) Rate of tax**
(1) **In general** — The rate of the taxes imposed by this section is the sum of—
(A) the Hazardous Substance Superfund financing rate, and
(B) the Oil Spill Liability Trust Fund financing rate.
(2) **Rates** — For purposes of paragraph (1)—
(A) the Hazardous Substance Superfund financing rate is 16.4 cents a barrel, and
(B) the Oil Spill Liability Trust Fund financing rate is—
(i) in the case of crude oil received or petroleum products entered before January 1, 2017, 8 cents a barrel, and
(ii) in the case of crude oil received or petroleum products entered after December 31, 2016, 9 cents a barrel.
(3) **Adjustment for inflation**
(A) *In general* — In the case of a year beginning after 2023, the amount in paragraph (2)(A) shall be increased by an amount equal to—
(i) such amount, multiplied by
(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting “calendar year 2022” for “calendar y
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4611
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Stable record: federal_law:legal_authorities:record_usc_14ec791b0aa19e3542a8b540
Source file: Laws/federal/codes/united-states-code/title-26/section-4611-imposition-of-tax--4f671591f1.md
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Source location: Title 26, Chapter 38, § 4611; chapter-038-1-1-a-new-chapter-38-4611-et-seq-follows-repealed.md
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**(a) General Rule** There is hereby imposed a tax at the rate specified in subsection (c) on—
(1) crude oil received at a United States refinery, and
(2) petroleum products entered into the United States for consumption, use, or warehousing.
**(b) Tax on certain uses and exportation**
(1) **In general** — If—
(A) any domestic crude oil is used in or exported from the United States, and
(B) before such use or exportation, no tax was imposed on such crude oil under subsection (a),
then a tax at the rate specified in subsection (c) is hereby imposed on such crude oil.
(2) **Exception for use on premises where produced** — Paragraph (1) shall not apply to any use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced.
**(c) Rate of tax**
(1) **In general** — The rate of the taxes imposed by this section is the sum of—
(A) the Hazardous Substance Superfund financing rate, and
(B) the Oil Spill Liability Trust Fund financing rate.
(2) **Rates** — For purposes of paragraph (1)—
(A) the Hazardous Substance Superfund financing rate is 16.4 cents a barrel, and
(B) the Oil Spill Liability Trust Fund financing rate is—
(i) in the case of crude oil received or petroleum products entered before January 1, 2017, 8 cents a barrel, and
(ii) in the case of crude oil received or petroleum products entered after December 31, 2016, 9 cents a barrel.
(3) **Adjustment for inflation**
(A) *In general* — In the case of a year beginning after 2023, the amount in paragraph (2)(A) shall be increased by an amount equal to—
(i) such amount, multiplied by
(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting “calendar year 2022” for “calendar year 2016” in subparagraph (A)(ii) thereof.
(B) *Rounding* — If any amount as adjusted under subparagraph (A) is not a multiple of $0.01, such amount shall be rounded to the next lowest multiple of $0.01.
**(d) Persons liable for tax**
(1) **Crude oil received at refinery** — The tax imposed by subsection (a)(1) shall be paid by the operator of the United States refinery.
(2) **Imported petroleum product** — The tax imposed by subsection (a)(2) shall be paid by the person entering the product for consumption, use, or warehousing.
(3) **Tax on certain uses or exports** — The tax imposed by subsection (b) shall be paid by the person using or exporting the crude oil, as the case may be.
**(e) Repealed. Pub. L. 117–169, title I, § 13601(a)(1), Aug. 16, 2022, 136 Stat. 1981]**
**(f) Application of Oil Spill Liability Trust Fund financing rate**
(1) **In general** — Except as provided in paragraph (2), the Oil Spill Liability Trust Fund financing rate under subsection (c) shall apply on and after April 1, 2006, or if later, the date which is 30 days after the last day of any calendar quarter for which the Secretary estimates that, as of the close of that quarter, the unobligated balance in the Oil Spill Liability Trust Fund is less than $2,000,000,000.
(2) **Termination** — The Oil Spill Liability Trust Fund financing rate shall not apply after December 31, 2025.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions** For purposes of this subchapter—
(1) **Crude oil** — The term “crude oil” includes crude oil condensates and natural gasoline.
(2) **Domestic crude oil** — The term “domestic crude oil” means any crude oil produced from a well located in the United States.
(3) **Petroleum product** — The term “petroleum product” includes crude oil.
(4) **United States**
(A) *In general* — The term “United States” means the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, and the Trust Territory of the Pacific Islands.
(B) *United States includes continental shelf areas* — The principles of section 638 shall apply for purposes of the term “United States”.
(C) *United States includes foreign trade zones* — The term “United States” includes any foreign trade zone of the United States.
(5) **United States refinery** — The term “United States refinery” means any facility in the United States at which crude oil is refined.
(6) **Refineries which produce natural gasoline** — In the case of any United States refinery which produces natural gasoline from natural gas, the gasoline so produced shall be treated as received at such refinery at the time so produced.
(7) **Premises** — The term “premises” has the same meaning as when used for purposes of determining gross income from the property under section 613.
(8) **Barrel** — The term “barrel” means 42 United States gallons.
(9) **Fractional part of barrel** — In the case of a fraction of a barrel, the tax imposed by section 4611 shall be the same fraction of the amount of such tax imposed on a whole barrel.
**(b) Only 1 tax imposed with respect to any product** No tax shall be imposed by section 4611
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4612
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Creation of Trust Fund** There is hereby established in the Treasury of the United States a trust fund to be known as the “Inland Waterways Trust Fund”, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b).
**(b) Transfer to Trust Fund of amounts equivalent to certain taxes** There are hereby appropriated to the Inland Waterways Trust Fund amounts equivalent to the taxes received in the Treasury under section 4042 (relating to tax on fuel used in commercial transportation on inland waterways). The preceding sentence shall apply only to so much of such taxes as are attributable to the Inland Waterways Trust Fund financing rate under section 4042(b).
**(c) Expenditures from Trust Fund**
(1) **In general** — Except as provided in paragraph (2), amounts in the Inland Waterways Trust Fund shall be available, as provided by appropriation Acts, for making construction and rehabilitation expenditures for navigation on the inland and coastal waterways of the United States described in section 206 of the Inland Waterways Revenue Act of 1978, as in effect on the date of the enactment of this section.
(2) **Exception for certain projects** — Not more than ½ of the cost of any construction to which section 102(a) of the Water Resources Development Act of 1986 applies (as in effect on the date of the enactment of this section) may be paid from the Inland Waterways Trust Fund.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 9507
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Creation of Trust Fund** There is established in the Treasury of the United States a trust fund to be known as the “Leaking Underground Storage Tank Trust Fund”, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b).
**(b) Transfers to Trust Fund** There are hereby appropriated to the Leaking Underground Storage Tank Trust Fund amounts equivalent to—
(1) taxes received in the Treasury under section 4041(d) (relating to additional taxes on motor fuels),
(2) taxes received in the Treasury under section 4081 (relating to tax on gasoline, diesel fuel, and kerosene) to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section,
(3) taxes received in the Treasury under section 4042 (relating to tax on fuel used in commercial transportation on inland waterways) to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section, and
(4) amounts received in the Treasury and collected under section 9003(h)(6) of the Solid Waste Disposal Act.
For purposes of this subsection, there shall not be taken into account the taxes imposed by sections 4041 and 4081 on diesel fuel sold for use or used as fuel in a diesel-powered boat.
**(c) Expenditures**
(1) **In general** — Except as provided in paragraphs (2), (3), and (4), amounts in the Leaking Underground Storage Tank Trust Fund shall be available, as provided in appropriation Acts, only for purposes of making expenditures to carry out sections 9003(h), 9003(i), 9003(j), 9004(f), 9005(c), 9010, 9011, 9012, and 9013 of the Solid Waste Disposal Act as in effect on the date of the enactment of Public Law 109–168.
(2) **Transfer to Highway Trust Fund** — Out o
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 9509
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, Pub. L. 96–510, title III, § 303, Dec. 11, 1980, 94 Stat. 2808, provided for termination of authority to collect taxes under this chapter.
#### Effective Date of Repeal
Repeal effective Jan. 1, 1987, see section 511(c) of Pub. L. 99–499, set out as an Effective Date of 1986 Amendment note under [section 4611 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4611&num=0&edition=prelim), Internal Revenue Code.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 9653
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Federal law — U.S. Code and appendices · legal_authorities
This chapter may be cited as the “Trade Act of 1974”.
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 2111
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** There is hereby imposed a tax on any taxable chemical sold by the manufacturer, producer, or importer thereof.
**(b) Amount of Tax** 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 Benzene9.74 Butane9.74 Butylene9.74 Butadiene9.74 Ethylene9.74 Methane6.88 Napthalene9.74 Propylene9.74 Toluene9.74 Xylene9.74 Ammonia5.28 Antimony8.90 Antimony trioxide7.50 Arsenic8.90 Arsenic trioxide6.82 Barium sulfide4.60 Bromine8.90 Cadmium8.90 Chlorine5.40 Chromium8.90 Chromite3.04 Potassium dichromate3.38 Sodium dichromate3.74 Cobalt8.90 Cupric sulfate3.74 Cupric oxide7.18 Cuprous oxide7.94 Hydrochloric acid0.58 Hydrogen fluoride8.46 Lead oxide8.28 Mercury8.90 Nickel8.90 Phosphorus8.90 Stannous chloride5.70 Stannic chloride4.24 Zinc chloride4.44 Zinc sulfate3.80 Potassium hydroxide0.44 Sodium hydroxide0.56 Sulfuric acid0.52 Nitric acid0.48.
**(c) Termination** No tax shall be imposed by this section after December 31, 2031.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4661
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** There is hereby imposed a tax on any taxable substance sold or used by the importer thereof.
**(b) Amount of tax**
(1) **In general** — Except as provided in paragraph (2), the amount of the tax imposed by subsection (a) with respect to any taxable substance shall be the amount of the tax which would have been imposed by section 4661 on the taxable chemicals used as materials in the manufacture or production of such substance if such taxable chemicals had been sold in the United States for use in the manufacture or production of such taxable substance.
(2) **Rate where importer does not furnish information to Secretary** — If the importer does not furnish to the Secretary (at such time and in such manner as the Secretary shall prescribe) sufficient information to determine under paragraph (1) the amount of the tax imposed by subsection (a) on any taxable substance, the amount of the tax imposed on such taxable substance shall be 10 percent of the appraised value of such substance as of the time such substance was entered into the United States for consumption, use, or warehousing.
(3) **Authority to prescribe rate in lieu of paragraph (2) rate** — The Secretary may prescribe for each taxable substance a tax which, if prescribed, shall apply in lieu of the tax specified in paragraph (2) with respect to such substance. The tax prescribed by the Secretary shall be equal to the amount of tax which would be imposed by subsection (a) with respect to the taxable substance if such substance were produced using the predominant method of production of such substance.
**(c) Exemptions for substances taxed under sections 4611 and 4661** No tax shall be imposed by this section on the sale or use of any substance if tax is imposed on such sale or use under s
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4671
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Creation of Trust Fund** There is established in the Treasury of the United States a trust fund to be known as the “Hazardous Substance Superfund” (hereinafter in this section referred to as the “Superfund”), consisting of such amounts as may be—
(1) appropriated to the Superfund as provided in this section,
(2) appropriated to the Superfund pursuant to section 517(b) of the Superfund Revenue Act of 1986, or
(3) credited to the Superfund as provided in section 9602(b).
**(b) Transfers to Superfund** There are hereby appropriated to the Superfund amounts equivalent to—
(1) the taxes received in the Treasury under section 4611, 4661, or 4671 (relating to environmental taxes),
(2) amounts recovered on behalf of the Superfund under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (hereinafter in this section referred to as “CERCLA”),
(3) all moneys recovered or collected under section 311(b)(6)(B) of the Clean Water Act,11 See References in Text note below.
(4) penalties assessed under title I of CERCLA, and
(5) punitive damages under section 107(c)(3) of CERCLA.
In the case of the tax imposed by section 4611, paragraph (1) shall apply only to so much of such tax as is attributable to the Hazardous Substance Superfund financing rate under section 4611(c).
**(c) Expenditures from Superfund**
(1) **In general** — Amounts in the Superfund shall be available, as provided in appropriation Acts, only for purposes of making expenditures—
(A) to carry out the purposes of—
(i) paragraphs (1), (2), (5), and (6) of section 111(a) of CERCLA as in effect on the date of the enactment of the Superfund Amendments and Reauthorization Act of 1986,
(ii) section 111(c) of CERCLA (as so in effect), other than paragraphs (1) and (2)
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 9508
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Creation of Trust Fund** There is established in the Treasury of the United States a trust fund to be known as the “Oil Spill Liability Trust Fund”, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b).
**(b) Transfers to Trust Fund** There are hereby appropriated to the Oil Spill Liability Trust Fund amounts equivalent to—
(1) taxes received in the Treasury under section 4611 (relating to environmental tax on petroleum) to the extent attributable to the Oil Spill Liability Trust Fund financing rate under section 4611(c),
(2) amounts recovered under the Oil Pollution Act of 1990 for damages to natural resources which are required to be deposited in the Fund under section 1006(f) of such Act,
(3) amounts recovered by such Trust Fund under section 1015 of such Act,
(4) amounts required to be transferred by such Act from the revolving fund established under section 311(k) of the Federal Water Pollution Control Act,
(5) amounts required to be transferred by the Oil Pollution Act of 1990 from the Deepwater Port Liability Fund established under section 18(f) of the Deepwater Port Act of 1974,
(6) amounts required to be transferred by the Oil Pollution Act of 1990 from the Offshore Oil Pollution Compensation Fund established under section 302 of the Outer Continental Shelf Lands Act Amendments of 1978,
(7) amounts required to be transferred by the Oil Pollution Act of 1990 from the Trans-Alaska Pipeline Liability Fund established under section 204 of the Trans-Alaska Pipeline Authorization Act, and
(8) any penalty paid pursuant to section 311 of the Federal Water Pollution Control Act, section 309(c) of such Act (as a result of violations of such section 311), the Deepwater Port Act of 19
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 9510
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