Laws: Cases and Codes : U.S. Code : Title 26 : Section 4661
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U.S. Code as of:
01/19/04
Section 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 the tax imposed by subsection (a) shall be
determined in accordance with the following table:
The tax is the
following
In the case of: amount per ton
Acetylene $4.87
Benzene 4.87
Butane 4.87
Butylene 4.87
Butadiene 4.87
Ethylene 4.87
Methane 3.44
Naphthalene 4.87
Propylene 4.87
Toluene 4.87
Xylene 4.87
Ammonia 2.64
Antimony 4.45
Antimony trioxide 3.75
Arsenic 4.45
Arsenic trioxide 3.41
Barium sulfide 2.30
Bromine 4.45
Cadmium 4.45
Chlorine 2.70
Chromium 4.45
Chromite 1.52
Potassium dichromate 1.69
Sodium dichromate 1.87
Cobalt 4.45
Cupric sulfate 1.87
Cupric oxide 3.59
Cuprous oxide 3.97
Hydrochloric acid 0.29
Hydrogen fluoride 4.23
Lead oxide 4.14
Mercury 4.45
Nickel 4.45
Phosphorus 4.45
Stannous chloride 2.85
Stannic chloride 2.12
Zinc chloride 2.22
Zinc sulfate 1.90
Potassium hydroxide 0.22
Sodium hydroxide 0.28
Sulfuric acid 0.26
Nitric acid 0.24
For periods before 1992, the item relating to xylene in the
preceding table shall be applied by substituting "10.13" for
"4.87".
(c) Termination
No tax shall be imposed under this section during any period
during which the Hazardous Substance Superfund financing rate under
section 4611 does not apply.
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