Statute · United States Code

26 U.S.C. § 4661 — Imposition of tax

26 U.S.C. § 4661

Type
Statute
Source
United States Code
Jurisdiction
Federal
Date
2025-01-06
Topic
general

There is hereby imposed a tax on any taxable chemical sold by the manufacturer, producer, or importer thereof. The amount of tax imposed by subsection (a) shall be determined in accordance with the following table: No tax shall be imposed by this section after December 31, 2031.

There is hereby imposed a tax on any taxable chemical sold by the manufacturer, producer, or importer thereof. The amount of tax imposed by subsection (a) shall be determined in accordance with the following table: No tax shall be imposed by this section after December 31, 2031.