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26 U.S.C. § 4671 — Imposition of tax

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4671 — Imposition of tax

**(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

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Source location: Title 26, Chapter 38, § 4671; chapter-038-1-1-a-new-chapter-38-4611-et-seq-follows-repealed.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4611 — Imposition of tax

**(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

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4661 — Imposition of tax

**(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.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4672 — Definitions and special rules

**(a) Taxable substance** For purposes of this subchapter— (1) **In general** — The term “taxable substance” means any substance which, at the time of sale or use by the importer, is listed as a taxable substance by the Secretary for purposes of this subchapter. (2) **Determination of substances on list** — A substance shall be listed under paragraph (1) if— (A) the substance is contained in the list under paragraph (3), or (B) the Secretary determines, in consultation with the Administrator of the Environmental Protection Agency and the Commissioner of U.S. Customs and Border Protection, that taxable chemicals constitute more than 20 percent of the weight (or more than 20 percent of the value) of the materials used to produce such substance (determined on the basis of the predominant method of production). If an importer or exporter of any substance requests that the Secretary determine whether such substance be listed as a taxable substance under paragraph (1) or be removed from such listing, the Secretary shall make such determination within 180 days after the date the request was filed. (3) **Initial list of taxable substances** — CumeneMethylene chloride StyrenePolypropylene Ammonium nitratePropylene glycol Nickel oxideFormaldehyde Isopropyl alcoholAcetone Ethylene glycolAcrylonitrile Vinyl chlorideMethanol Polyethylene resins, totalPropylene oxide PolybutadienePolypropylene resins Styrene-butadiene, latexEthylene oxide Styrene-butadiene, snpfEthylene dichloride Synthetic rubber, not containing fillersCyclohexane UreaIsophthalic acid FerronickelMaleic anhydride Ferrochromium nov 3 pctPhthalic anhydride Ferrochrome ov 3 pct. carbonEthyl methyl ketone Unwrought nickelChloroform Nickel waste and scrapCarbon tetrachloride Wrought nickel rods and wireChromic

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4671 — Imposition of tax

Page 3001 TITLE 26—INTERNAL REVENUE CODE § 4671 1986—Subsec. (b)(7). Pub. L. 99–499, § 513(c), added par. (7). Subsec. (b)(8). Pub. L. 99–499, § 513(d), added par. (8). Subsec. (b)(9). Pub. L. 99–499, § 513(e)(1), added par. (9). Subsec. (b)(10). Pub. L. 99–499, § 513(g), added par. (10). Subsec. (c). Pub. L. 99–499, § 513(f), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as fol- lows: ‘‘Except as provided in subsection (b), if any per- son manufactures, produces, or imports a taxable chemical and uses such chemical, then such person shall be liable for tax under section 4661 in the same manner as if such chemical were sold by such person.’’ Subsec. (d)(1). Pub. L. 99–499, § 513(b)(2), substituted ‘‘which is a taxable chemical’’ for ‘‘the sale of which by such person would be taxable under such section’’, in subpar. (B), and substituted ‘‘imposed by such section on the other substance manufactured or produced (or which would have been imposed by such section on such other substance but for subsection (b) or (e) of this sec- tion)’’ for ‘‘imposed by such section on the other sub- stance manufactured or produced’’ in last sentence. Subsec. (d)(4). Pub. L. 99–499, § 513(e)(2), added par. (4). Subsecs. (e), (f). Pub. L. 99–499, § 513(b)(1), added sub- sec. (e) and redesignated former subsec. (e) as (f). 1984—Subsec. (b)(1). Pub. L. 98–369, § 1019(a)(3), in- serted ‘‘or in the manufacture or production of any motor fuel, diesel fuel, aviation fuel, or jet fuel’’. Subsec. (b)(2)(A). Pub. L. 98–369, § 1019(b)(2)(A), sub- stituted ‘‘qualified fertilizer substance’’ for ‘‘qualified substance’’. Subsec. (b)(2)(B) to (D). Pub. L. 98–369, § 1019(b)(1), in- serted ‘‘fertilizer’’ after ‘‘qualified’’ wherever appearing in subpar. (B), inser

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