Statute · United States Code
26 U.S.C. § 4131 — Imposition of tax
26 U.S.C. § 4131
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
(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.
Citator
26 U.S.C. § 4131 — Imposition of tax is in force in the current edition of the Code, and nothing recorded condemns it.
(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.