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26 U.S.C. § 4661. — Imposition of tax · Congress.wiki

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

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((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

Release: pl-119-83 (2026-04-13)