# 26 U.S.C. § 4131: Imposition of tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4131>. Cite pinpoints as 26 U.S.C. § 4131(a)(1).

## § 4131(a) General rule

There is hereby imposed a tax on any taxable vaccine sold by the manufacturer, producer, or importer thereof.

## § 4131(b) Amount of tax

**§ 4131(b)(1) In general.** The amount of the tax imposed by subsection (a) shall be 75 cents per dose of any taxable vaccine.

**§ 4131(b)(2) Combinations of vaccines.** If any taxable vaccine is described in more than 1 subparagraph of section 4132(a)(1), the amount of the tax imposed by subsection (a) on such vaccine shall be the sum of the amounts for the vaccines which are so included.

## § 4131(c) Application of section

The tax imposed by this section shall apply—

**§ 4131(c)(1)** after December 31, 1987, and before January 1, 1993, and

**§ 4131(c)(2)** during periods after the date of the enactment of the Revenue Reconciliation Act of 1993.

## Connections

Cites: § 4132 Definitions and special rules

Cited by: § 4132 Definitions and special rules; § 4221 Certain tax-free sales; § 6416 Certain taxes on sales and services; § 9510 Vaccine Injury Compensation Trust Fund

## Amendments

- 1987-12-22: [Pub. L. 100-203](/26/act/100-203.md), 101 Stat. 1330
- 1993-08-10: [Pub. L. 103-66](/26/act/103-66.md), 107 Stat. 565
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 873