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26 U.S.C. § 4131 — Imposition of tax
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** There is hereby imposed a tax on any taxable vaccine sold by the manufacturer, producer, or importer thereof.
**(b) Amount of tax**
(1) **In general** — The amount of the tax imposed by subsection (a) shall be 75 cents per dose of any taxable vaccine.
(2) **Combinations of vaccines** — If any taxable vaccine is described in more than 1 subparagraph of section 4132(a)(1), the amount of the tax imposed by subsection (a) on such vaccine shall be the sum of the amounts for the vaccines which are so included.
**(c) Application of section** The tax imposed by this section shall apply—
(1) after December 31, 1987, and before January 1, 1993, and
(2) during periods after the date of the enactment of the Revenue Reconciliation Act of 1993.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4131
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Stable record: federal_law:legal_authorities:record_usc_3bafb74156231c8393dfb606
Source file: Laws/federal/codes/united-states-code/title-26/section-4131-imposition-of-tax--9c2271db64.md
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Source location: Title 26, Chapter 32, § 4131; chapter-032-manufacturers-excise-taxes.md
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**(a) General rule** There is hereby imposed a tax on any taxable vaccine sold by the manufacturer, producer, or importer thereof.
**(b) Amount of tax**
(1) **In general** — The amount of the tax imposed by subsection (a) shall be 75 cents per dose of any taxable vaccine.
(2) **Combinations of vaccines** — If any taxable vaccine is described in more than 1 subparagraph of section 4132(a)(1), the amount of the tax imposed by subsection (a) on such vaccine shall be the sum of the amounts for the vaccines which are so included.
**(c) Application of section** The tax imposed by this section shall apply—
(1) after December 31, 1987, and before January 1, 1993, and
(2) during periods after the date of the enactment of the Revenue Reconciliation Act of 1993.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions relating to taxable vaccines** For purposes of this subchapter—
(1) **Taxable vaccine** — The term “taxable vaccine” means any of the following vaccines which are manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing:
(A) Any vaccine containing diphtheria toxoid.
(B) Any vaccine containing tetanus toxoid.
(C) Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens.
(D) Any vaccine against measles.
(E) Any vaccine against mumps.
(F) Any vaccine against rubella.
(G) Any vaccine containing polio virus.
(H) Any HIB vaccine.
(I) Any vaccine against hepatitis A.
(J) Any vaccine against hepatitis B.
(K) Any vaccine against chicken pox.
(L) Any vaccine against rotavirus gastroenteritis.
(M) Any conjugate vaccine against streptococcus pneumoniae.
(N) Any trivalent vaccine against influenza or any other vaccine against seasonal influenza.
(O) Any meningococcal vaccine.
(P) Any vaccine against the human papillomavirus.
(2) **Vaccine** — The term “vaccine” means any substance designed to be administered to a human being for the prevention of 1 or more diseases.
(3) **United States** — The term “United States” has the meaning given such term by section 4612(a)(4).
(4) **Importer** — The term “importer” means the person entering the vaccine for consumption, use, or warehousing.
**(b) Credit or refund where vaccine returned to manufacturer, etc., or destroyed**
(1) **In general** — Under regulations prescribed by the Secretary, whenever any vaccine on which tax was imposed by section 4131 is—
(A) returned (other than for resale) to the person who paid such tax, or
(B) destroyed,
the Secretar
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4132
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Under regulations prescribed by the Secretary, no tax shall be imposed under this chapter (other than under section 4121 or 4081) on the sale by the manufacturer (or under subchapter C of chapter 31 on the first retail sale) of an article—
(1) for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by such second purchaser in further manufacture,
(2) for export, or for resale by the purchaser to a second purchaser for export,
(3) for use by the purchaser as supplies for vessels or aircraft,
(4) to a State or local government for the exclusive use of a State or local government,
(5) to a nonprofit educational organization for its exclusive use, or
(6) to a qualified blood collector organization (as defined in section 7701(a)(49)) for such organization’s exclusive use in the collection, storage, or transportation of blood,
but only if such exportation or use is to occur before any other use. Paragraphs (4), (5), and (6) shall not apply to the tax imposed by section 4064. In the case of taxes imposed by section 4051 or 4071, paragraphs (4) and (5) shall not apply on and after October 1, 2028. In the case of the tax imposed by section 4131, paragraphs (3), (4), and (5) shall not apply and paragraph (2) shall apply only if the use of the exported vaccine meets such requirements as the Secretary may by regulations prescribe. In the case of taxes imposed by subchapter C or D, paragraph (6) shall not apply.
**(b) Proof of resale for further manufacture; proof of export** Where an article has been sold free of tax under subsection (a)—
(1) for resale by the purchaser to a second purchaser for use by such second purchaser in further manufacture, or
(2) for export, or for resale by the purchaser t
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4221
Stored review status: release_metadata_unconfirmed. Incoming connection: Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Condition to allowance**
(1) **General rule** — No credit or refund of any overpayment of tax imposed by chapter 31 (relating to retail excise taxes), or chapter 32 (manufacturers taxes), shall be allowed or made unless the person who paid the tax establishes, under regulations prescribed by the Secretary, that he—
(A) has not included the tax in the price of the article with respect to which it was imposed and has not collected the amount of the tax from the person who purchased such article;
(B) has repaid the amount of the tax to the ultimate purchaser of the article;
(C) in the case of an overpayment under subsection (b)(2) of this section—
(i) has repaid or agreed to repay the amount of the tax to the ultimate vendor of the article, or
(ii) has obtained the written consent of such ultimate vendor to the allowance of the credit or the making of the refund; or
(D) has filed with the Secretary the written consent of the person referred to in subparagraph (B) to the allowance of the credit or the making of the refund.
(2) **Exceptions** — This subsection shall not apply to—
(A) the tax imposed by section 4041 (relating to tax on special fuels) on the use of any liquid, and
(B) an overpayment of tax under paragraph (1), (3)(A), (4), (5), or (6) of subsection (b) of this section.
(3) **Special rule** — For purposes of this subsection, in any case in which the Secretary determines that an article is not taxable, the term “ultimate purchaser” (when used in paragraph (1)(B) of this subsection) includes a wholesaler, jobber, distributor, or retailer who, on the 15th day after the date of such determination, holds such article for sale; but only if claim for credit or refund by reason of this paragraph is filed on or before the date for fi
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6416
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Federal law — U.S. Code and appendices · legal_authorities
Page 2920
TITLE 26—INTERNAL REVENUE CODE
§ 4131
Federal Government has been made with and accepted
by, the coal producer, a party related to such coal pro-
ducer, or the exporter, of such coal, as of the date that
the claim is filed under this section with respect to
such exported coal. For purposes of this subsection, the
term ‘settlement with the Federal Government’ shall
not include any settlement or stipulation entered into
as of the date of the enactment of this Act [Oct. 3, 2008],
the terms of which contemplate a judgment concerning
which any party has reserved the right to file an ap-
peal, or has filed an appeal.
‘‘(c) SUBSEQUENT
REFUND
PROHIBITED.—No refund
shall be made under this section to the extent that a
credit or refund of such tax on such exported or shipped
coal has been paid to any person.
‘‘(d) DEFINITIONS.—For purposes of this section—
‘‘(1) COAL
PRODUCER.—The term ‘coal producer’
means the person in whom is vested ownership of the
coal immediately after the coal is severed from the
ground, without regard to the existence of any con-
tractual arrangement for the sale or other disposition
of the coal or the payment of any royalties between
the producer and third parties. The term includes any
person who extracts coal from coal waste refuse piles
or from the silt waste product which results from the
wet washing (or similar processing) of coal.
‘‘(2) EXPORTER.—The term ‘exporter’ means a per-
son, other than a coal producer, who does not have a
contract, fee arrangement, or any other agreement
with a producer or seller of such coal to export or
ship such coal to a third party on behalf of the pro-
ducer or seller of such coal and—
‘‘(A) is indicated in the shipper’s export declara-
tion or other documentation as the exporter of
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4131
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.