26

This is not an official government website.

Title 26

26 U.S.C. § 4661.Chapter 38

§ 4661

Imposition of tax

26 U.S.C. § 4661.Chapter 38

Imposition of tax

Title 26

1 min read

Subchapter: Tax on Certain Chemicals

Need the full chapter outline? Open Chapter 38 to browse every section without loading the entire chapter explorer on this page.

((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 tax imposed by subsection (a) shall be determined in accordance with the following table:

((c)) ** Termination** No tax shall be imposed by this section after .December 31, 20312031-12-31

(1 bill)

Bills that would modify or reference this section of law.

USA Batteries Act

Release: pl-119-73not60 (2026-01-23)

(1 bill)

Bills that would modify or reference this section of law.

USA Batteries Act