General rule
Amount of tax
Ozone-depleting chemicals
In general
Base tax amount
The base tax amount for purposes of subparagraph (A) with respect to any sale or use during any calendar year after 1995 shall be $5.35 increased by 45 cents for each year after 1995.
Imported taxable product
In general
The amount of the tax imposed by subsection (a) on any imported taxable product shall be the amount of tax which would have been imposed by subsection (a) on the ozone-depleting chemicals used as materials in the manufacture or production of such product if such ozone-depleting chemicals had been sold in the United States on the date of the sale of such imported taxable product.
Certain rules to apply
Rules similar to the rules of paragraphs (2) and (3) of section 4671(b) shall apply.
Pub. L. 101–239, title VII, § 7506(a)103 Stat. 2364 Pub. L. 101–508, title XI, § 11203(c)104 Stat. 1388–422 Pub. L. 102–486, title XIX, § 1931(a)106 Stat. 3029 Pub. L. 105–34, title XIV, § 1432(c)(1)111 Stat. 1050 (Added , , ; amended , , ; , , ; , , .)
Editorial Notes
Prior Provisions
Pub. L. 96–510, title II, § 231(a)94 Stat. 2804 Pub. L. 99–499, title V, § 514(a)(1)100 Stat. 1767 A prior section 4681, added , , , was contained in subchapter C of this chapter prior to repeal by , (c), , , effective , with provision for waiver of statute of limitations on claims for overpayment.
Amendments
Pub. L. 105–341997—Subsec. (b)(1)(B). added subpar. (B) and struck out heading and text of former subpar. (B). Text read as follows: “The base tax amount for purposes of subparagraph (A) with respect to any sale or use during a calendar year before 1996 with respect to any ozone-depleting chemical is the amount determined under the following table for such calendar year:
“Calendar year: | Base tax amount: |
|---|---|
1993 | 3.35 |
1994 | 4.35 |
1995 | 5.35.” |
Pub. L. 105–34Subsec. (b)(1)(C). struck out heading and text of subpar. (C). Text read as follows: “The base tax amount for purposes of subparagraph (A) with respect to any sale or use of an ozone-depleting chemical during a calendar year after the last year specified in the table under subparagraph (B) applicable to such chemical shall be the base tax amount for such last year increased by 45 cents for each year after such last year.”
Pub. L. 102–4861992—Subsec. (b)(1)(B). amended subpar. (B) generally, substituting present provisions for former provisions which provided for base tax amounts in cl. (i) of initially listed chemicals for 1990 to 1994 and in cl. (ii) of newly listed chemicals for 1991 to 1995.
Pub. L. 101–5081990—Subsec. (b)(1)(B). amended subpar. (B) generally, designating existing provision as cl. (i), inserting “with respect to any ozone-depleting chemical other than a newly listed chemical (as defined in section 4682(d)(3)(C))”, and adding cl. (ii).
Pub. L. 101–508Subsec. (b)(1)(C). amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “The base tax amount for purposes of subparagraph (A) with respect to any sale or use during a calendar year after 1994 shall be the base tax amount for 1994 increased by 45 cents for each year after 1994.”
Statutory Notes and Related Subsidiaries
Effective Date of 1992 Amendment
Pub. L. 102–486, title XIX, § 1931(d)106 Stat. 3029
Effective Date of 1990 Amendment
Pub. L. 101–508, title XI, § 11203(e)104 Stat. 1388–423
Effective Date
Pub. L. 101–239, title VII, § 7506(c)103 Stat. 2369