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26 U.S.C. § 4132 — Definitions and special rules
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
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Source file: Laws/federal/codes/united-states-code/title-26/section-4132-definitions-and-special-rules--f702fd3c45.md
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Source location: Title 26, Chapter 32, § 4132; chapter-032-manufacturers-excise-taxes.md
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**(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 Secretary shall abate such tax or allow a credit, or pay a refund (without interest), to such person equal to the tax paid under section 4131 with respect to such vaccine.
(2) **Claim must be filed within 6 months** — Paragraph (1) shall apply to any returned or destroyed vaccine only with respect to claims filed within 6 months after the date the vaccine is returned or destroyed.
(3) **Condition of allowance of credit or refund** — No credit or refund shall be allowed or made under paragraph (1) with respect to any vaccine unless the person who paid the tax establishes that he—
(A) has repaid or agreed to repay the amount of the tax to the ultimate purchaser of the vaccine, or
(B) has obtained the written consent of such purchaser to the allowance of the credit or the making of the refund.
(4) **Tax imposed only once** — No tax shall be imposed by section 4131 on the sale of any vaccine if tax was imposed by section 4131 on any prior sale of such vaccine and such tax is not abated, credited, or refunded.
**(c) Other special rules**
(1) **Certain uses treated as sales** — Any manufacturer, producer, or importer of a vaccine which uses such vaccine before it is sold shall be liable for the tax imposed by section 4131 in the same manner as if such vaccine were sold by such manufacturer, producer, or importer.
(2) **Treatment of vaccines shipped to United States possessions** — Section 4221(a)(2) shall not apply to any vaccine shipped to a possession of the United States.
(3) **Fractional part of a dose** — In the case of a fraction of a dose, the tax imposed by section 4131 shall be the same fraction of the amount of such tax imposed by a whole dose.
(4) **Disposition of revenues from Puerto Rico and the Virgin Islands** — The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by section 4131.
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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 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) 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
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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 “Vaccine Injury Compensation 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**
(1) **In general** — There are hereby appropriated to the Vaccine Injury Compensation Trust Fund amounts equivalent to the net revenues received in the Treasury from the tax imposed by section 4131 (relating to tax on certain vaccines).
(2) **Net revenues** — For purposes of paragraph (1), the term “net revenues” means the amount estimated by the Secretary based on the excess of—
(A) the taxes received in the Treasury under section 4131 (relating to tax on certain vaccines), over
(B) the decrease in the tax imposed by chapter 1 resulting from the tax imposed by section 4131.
(3) **Limitation on transfers to Vaccine Injury Compensation Trust Fund** — No amount may be appropriated to the Vaccine Injury Compensation Trust Fund on and after the date of any expenditure from the Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to—
(A) any provision of law which is not contained or referenced in this title or in a revenue Act, and
(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.
**(c) Expenditures from Trust Fund**
(1) **In general** — Amounts in the Vaccine Injury Compensation Trust Fund shall be available, as provided in appropriation Acts, only for—
(A) the payment of compensation under subtitle 2 of title XXI of the Public Health Service Act (as in e
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Federal law — U.S. Code and appendices · legal_authorities
Page 2921
TITLE 26—INTERNAL REVENUE CODE
§ 4132
(b) Amount of tax
(1) In general
The amount of the tax imposed by sub-
section (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 in-
cluded.
(c) Application of section
The tax imposed by this section shall apply—
(1) after December 31, 1987, and before Janu-
ary 1, 1993, and
(2) during periods after the date of the enact-
ment of the Revenue Reconciliation Act of
1993.
(Added Pub. L. 100–203, title IX, § 9201(a), Dec. 22,
1987, 101 Stat. 1330–327; amended Pub. L. 103–66,
title XIII, § 13421(a), Aug. 10, 1993, 107 Stat. 565;
Pub. L. 105–34, title IX, § 904(a), Aug. 5, 1997, 111
Stat. 873.)
Editorial Notes
REFERENCES IN TEXT
The date of the enactment of the Revenue Reconcili-
ation Act of 1993, referred to in subsec. (c)(2), is the
date of enactment of Pub. L. 103–66, which was approved
Aug. 10, 1993.
AMENDMENTS
1997—Subsec. (b). Pub. L. 105–34 amended subsec. (b)
generally. Prior to amendment, subsec. (b) read as fol-
lows:
‘‘(b) AMOUNT OF TAX.—
‘‘(1) IN GENERAL.—The amount of the tax imposed
by subsection (a) shall be determined in accordance
with the following table:
‘‘If the taxable vaccine is:
The tax per dose is:
DPT vaccine ..........................................
$4.56
DT vaccine .............................................
0.06
MMR vaccine .........................................
4.44
Polio vaccine .........................................
0.29.
‘‘(2) COMBINATIONS OF VACCINES.—If any taxable vac-
cine is included in more than 1 category of
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4132
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