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:
In the case of: | The tax is the following amount per ton: |
---|---|
Acetylene | $9.74 |
Benzene | 9.74 |
Butane | 9.74 |
Butylene | 9.74 |
Butadiene | 9.74 |
Ethylene | 9.74 |
Methane | 6.88 |
Napthalene | 9.74 |
Propylene | 9.74 |
Toluene | 9.74 |
Xylene | 9.74 |
Ammonia | 5.28 |
Antimony | 8.90 |
Antimony trioxide | 7.50 |
Arsenic | 8.90 |
Arsenic trioxide | 6.82 |
Barium sulfide | 4.60 |
Bromine | 8.90 |
Cadmium | 8.90 |
Chlorine | 5.40 |
Chromium | 8.90 |
Chromite | 3.04 |
Potassium dichromate | 3.38 |
Sodium dichromate | 3.74 |
Cobalt | 8.90 |
Cupric sulfate | 3.74 |
Cupric oxide | 7.18 |
Cuprous oxide | 7.94 |
Hydrochloric acid | 0.58 |
Hydrogen fluoride | 8.46 |
Lead oxide | 8.28 |
Mercury | 8.90 |
Nickel | 8.90 |
Phosphorus | 8.90 |
Stannous chloride | 5.70 |
Stannic chloride | 4.24 |
Zinc chloride | 4.44 |
Zinc sulfate | 3.80 |
Potassium hydroxide | 0.44 |
Sodium hydroxide | 0.56 |
Sulfuric acid | 0.52 |
Nitric acid | 0.48. |
No tax shall be imposed by this section after December 31, 2031.
(Added Pub. L. 96–510, title II, §211(a), Dec. 11, 1980, 94 Stat. 2798; amended Pub. L. 99–499, title V, §513(a), Oct. 17, 1986, 100 Stat. 1761; Pub. L. 99–509, title VIII, §8032(c)(3), Oct. 21, 1986, 100 Stat. 1958; Pub. L. 117–58, div. H, title II, §80201(a)(1), (b)(1), Nov. 15, 2021, 135 Stat. 1328, 1329.)
Amendment by Pub. L. 99–509, title VIII, §8031(d)(2), Oct. 21, 1986, 100 Stat. 1956, to subsec. (c) of this section was not executed to text pursuant to Pub. L. 99–509, title VIII, §8031(e)(2), which provided that the amendments made by section 8031 shall not take effect if the Superfund Amendments and Reauthorization Act of 1986 is enacted. The Superfund Amendments and Reauthorization Act of 1986 was enacted as Pub. L. 99–499, approved Oct. 17, 1986.
2021—Subsec. (b). Pub. L. 117–58, §80201(b)(1), amended subsec. (b) generally. Prior to amendment, subsec. (b) set out the amount of tax on certain taxable chemicals.
Subsec. (c). Pub. L. 117–58, §80201(a)(1), amended subsec. (c) generally. Prior to amendment, text read as follows: "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."
1986—Subsec. (b). Pub. L. 99–499 inserted at end "For periods before 1992, the item relating to xylene in the preceding table shall be applied by substituting '10.13' for '4.87'."
Subsec. (c). Pub. L. 99–509 substituted "the Hazardous Substance Superfund financing rate under section 4611 does not apply" for "no tax is imposed under section 4611(a)".
Pub. L. 117–58, div. H, title II, §80201(d), Nov. 15, 2021, 135 Stat. 1330, provided that: "The amendments made by this section [amending this section and sections 4671 and 4672 of this title] shall take effect on July 1, 2022."
Amendment by Pub. L. 99–509 effective on commencement date as defined in former section 4611(f)(2), see section 8032(d) of Pub. L. 99–509, set out as a note under section 4611 of this title.
Pub. L. 99–499, title V, §513(h), Oct. 17, 1986, 100 Stat. 1765, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1)
"(2)
"(A)
"(i)
"(ii)
"(B)
"(C)
"(3)
"(A)
"(B)
"(C)
"(D)
"(4)
"(5)
"(A)
"(B)
"(C)
"(D)
Subchapter effective Apr. 1, 1981, see section 211(c) of Pub. L. 96–510, set out as a note under section 4611 of this title.
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