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U.S. Code as of:
01/19/04
Section 4682. Definitions and special rules
(a) Ozone-depleting chemical
For purposes of this subchapter -
(1) In general
The term "ozone-depleting chemical" means any substance -
(A) which, at the time of the sale or use by the
manufacturer, producer, or importer, is listed as an
ozone-depleting chemical in the table contained in paragraph
(2), and
(B) which is manufactured or produced in the United States or
entered into the United States for consumption, use, or
warehousing.
(2) Ozone-depleting chemicals
Common name: Chemical nomenclature:
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CFC-11 trichlorofluoromethane
CFC-12 dichlorodifluoromethane
CFC-113 trichlorotrifluoroethane
CFC-114 1,2-dichloro-1,1,2,2-tetra-
fluoroethane
CFC-115 chloropentafluoroethane
Halon-1211 bromochlorodifluoro- methane
Halon-1301 bromotrifluoromethane
Halon-2402 dibromotetrafluoroethane
Carbon tetrachloride Tetrachloromethane
Methyl chloroform 1,1,1-trichloroethane
CFC-13 CF3Cl
CFC-111 C2FCl5
CFC-112 C2F2Cl4
CFC-211 C3FCl7
CFC-212 C3F2Cl6
CFC-213 C3F3Cl5
CFC-214 C3F4Cl4
CFC-215 C3F5Cl3
CFC-216 C3F6Cl2
CFC-217 C3F7Cl.
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(b) Ozone-depletion factor
For purposes of this subchapter, the term "ozone-depletion
factor" means, with respect to an ozone-depleting chemical, the
factor assigned to such chemical under the following table:
Ozone-depleting chemical: Ozone-depletion
factor:
CFC-11 1.0
CFC-12 1.0
CFC-113 0.8
CFC-114 1.0
CFC-115 0.6
Halon-1211 3.0
Halon-1301 10.0
Halon-2402 6.0
Carbon tetrachloride 1.1
Methyl chloroform 0.1
CFC-13. 1.0
CFC-111 1.0
CFC-112 1.0
CFC-211 1.0
CFC-212 1.0
CFC-213 1.0
CFC-214 1.0
CFC-215 1.0
CFC-216 1.0
CFC-217 1.0.
(c) Imported taxable product
For purposes of this subchapter -
(1) In general
The term "imported taxable product" means any product (other
than an ozone-depleting chemical) entered into the United States
for consumption, use, or warehousing if any ozone-depleting
chemical was used as material in the manufacture or production of
such product.
(2) De minimis exception
The term "imported taxable product" shall not include any
product specified in regulations prescribed by the Secretary as
using a de minimis amount of ozone-depleting chemicals as
materials in the manufacture or production thereof. The preceding
sentence shall not apply to any product in which any
ozone-depleting chemical (other than methyl chloroform) is used
for purposes of refrigeration or air conditioning, creating an
aerosol or foam, or manufacturing electronic components.
(d) Exceptions
(1) Recycling
No tax shall be imposed by section 4681 on any ozone-depleting
chemical which is diverted or recovered in the United States as
part of a recycling process (and not as part of the original
manufacturing or production process), or on any recycled
Halon-1301 or recycled Halon-2402 imported from any country which
is a signatory to the Montreal Protocol on Substances that
Deplete the Ozone Layer.
(2) Use in further manufacture
(A) In general
No tax shall be imposed by section 4681 -
(i) on the use of any ozone-depleting chemical in the
manufacture or production of any other chemical if the
ozone-depleting chemical is entirely consumed in such use,
(ii) on the sale by the manufacturer, producer, or importer
of any ozone-depleting chemical -
(I) for a use by the purchaser which meets the
requirements of clause (i), or
(II) for resale by the purchaser to a second purchaser
for a use by the second purchaser which meets the
requirements of clause (i).
Clause (ii) shall apply only if the manufacturer, producer, and
importer, and the 1st and 2d purchasers (if any), meet such
registration requirements as may be prescribed by the
Secretary.
(B) Credit or refund
Under regulations prescribed by the Secretary, if -
(i) a tax under this subchapter was paid with respect to
any ozone-depleting chemical, and
(ii) such chemical was used (and entirely consumed) by any
person in the manufacture or production of any other
chemical,
then an amount equal to the tax so paid shall be allowed as a
credit or refund (without interest) to such person in the same
manner as if it were an overpayment of tax imposed by section
4681.
(3) Exports
(A) In general
Except as provided in subparagraph (B), rules similar to the
rules of section 4662(e) (other than section
4662(e)(2)(A)(ii)(II)) shall apply for purposes of this
subchapter.
(B) Limit on benefit
(i) In general
The aggregate tax benefit allowable under subparagraph (A)
with respect to ozone-depleting chemicals manufactured,
produced, or imported by any person during a calendar year
shall not exceed the sum of -
(I) the amount equal to the 1986 export percentage of the
aggregate tax which would (but for this subsection and
subsection (g)) be imposed by this subchapter with respect
to the maximum quantity of ozone-depleting chemicals
permitted to be manufactured or produced by such person
during such calendar year under regulations prescribed by
the Environmental Protection Agency (other than chemicals
with respect to which subclause (II) applies),
(II) the aggregate tax which would (but for this
subsection and subsection (g)) be imposed by this
subchapter with respect to any additional production
allowance granted to such person with respect to
ozone-depleting chemicals manufactured or produced by such
person during such calendar year by the Environmental
Protection Agency under 40 CFR Part 82 (as in effect on
September 14, 1989), and
(III) the aggregate tax which was imposed by this
subchapter with respect to ozone-depleting chemicals
imported by such person during the calendar year.
(ii) 1986 export percentage
A person's 1986 export percentage is the percentage equal
to the ozone-depletion factor adjusted pounds of
ozone-depleting chemicals manufactured or produced by such
person during 1986 which were exported during 1986, divided
by the ozone-depletion factor adjusted pounds of all
ozone-depleting chemicals manufactured or produced by such
person during 1986. The percentage determined under the
preceding sentence shall be computed by taking into account
the sum of such person's direct 1986 exports (as determined
by the Environmental Protection Agency) and such person's
indirect 1986 exports (as allocated to such person by such
Agency in determining such person's consumption and
production rights for ozone-depleting chemicals).
(C) Separate application of limit for newly listed chemicals
(i) In general
Subparagraph (B) shall be applied separately with respect
to newly listed chemicals and other chemicals.
(ii) Application to newly listed chemicals
In applying subparagraph (B) to newly listed chemicals -
(I) subparagraph (B) shall be applied by substituting
"1989" for "1986" each place it appears, and
(II) clause (i)(II) thereof shall be applied by
substituting for the regulations referred to therein any
regulations (whether or not prescribed by the Secretary)
which the Secretary determines are comparable to the
regulations referred to in such clause with respect to
newly listed chemicals.
(iii) Newly listed chemical
For purposes of this subparagraph, the term "newly listed
chemical" means any substance which appears in the table
contained in subsection (a)(2) below Halon-2402.
(e) Other definitions
For purposes of this subchapter -
(1) Importer
The term "importer" means the person entering the article for
consumption, use, or warehousing.
(2) United States
The term "United States" has the meaning given such term by
section 4612(a)(4).
(f) Special rules
(1) Fractional parts of a pound
In the case of a fraction of a pound, the tax imposed by this
subchapter shall be the same fraction of the amount of such tax
imposed on a whole pound.
(2) 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 this subchapter.
(g) Chemicals used as propellants in metered-dose inhalers
(1) Exemption from tax
(A) In general
No tax shall be imposed by section 4681 on -
(i) any use of any substance as a propellant in
metered-dose inhalers, or
(ii) any qualified sale by the manufacturer, producer, or
importer of any substance.
(B) Qualified sale
For purposes of subparagraph (A), the term "qualified sale"
means any sale by the manufacturer, producer, or importer of
any substance -
(i) for use by the purchaser as a propellant in metered
dose inhalers, or
(ii) for resale by the purchaser to a 2d purchaser for such
use by the 2d purchaser.
The preceding sentence shall apply only if the manufacturer,
producer, and importer, and the 1st and 2d purchasers (if any)
meet such registration requirements as may be prescribed by the
Secretary.
(2) Overpayments
If any substance on which tax was paid under this subchapter is
used by any person as a propellant in metered-dose inhalers,
credit or refund without interest shall be allowed to such person
in an amount equal to the tax so paid. Amounts payable under the
preceding sentence with respect to uses during the taxable year
shall be treated as described in section 34(a) for such year
unless claim thereof has been timely filed under this paragraph.
(h) Imposition of floor stocks taxes
(1) January 1, 1990, tax
On any ozone-depleting chemical which on January 1, 1990, is
held by any person (other than the manufacturer, producer, or
importer thereof) for sale or for use in further manufacture,
there is hereby imposed a floor stocks tax in an amount equal to
the tax which would be imposed by section 4681 on such chemical
if the sale of such chemical by the manufacturer, producer, or
importer thereof had occurred during 1990.
(2) Other tax-increase dates
(A) In general
If, on any tax-increase date, any ozone-depleting chemical is
held by any person (other than the manufacturer, producer, or
importer thereof) for sale or for use in further manufacture,
there is hereby imposed a floor stocks tax.
(B) Amount of tax
The amount of the tax imposed by subparagraph (A) shall be
the excess (if any) of -
(i) the tax which would be imposed under section 4681 on
such substance if the sale of such chemical by the
manufacturer, producer, or importer thereof had occurred on
the tax-increase date, over
(ii) the prior tax (if any) imposed by this subchapter on
such substance.
(C) Tax-increase date
For purposes of this paragraph, the term "tax-increase date"
means January 1 of any calendar year after 1991.
(3) Due date
The taxes imposed by this subsection on January 1 of any
calendar year shall be paid on or before June 30 of such year.
(4) Application of other laws
All other provisions of law, including penalties, applicable
with respect to the taxes imposed by section 4681 shall apply to
the floor stocks taxes imposed by this subsection.
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