§ 4661 Imposition of tax

OLRC 119-134 · eCFR 2026-10-19 · 3 amending Acts · cited by 2 sections

Enacted 1980 · Pub. L. 96-510 Amended · 3 Acts

198019862021(a) General rule(b) Amount of Tax(c) Termination
Connections Cited by 2 · Cites 0
§ 4661 Imposition of tax
    Prop. § 52.4661-1 Proposed 2023 · Imposition of tax.

    Cases: Phillips Puerto Rico Core, Inc. v. United States, 30 Fed. Cl. 733 (Fed. Cl. 1994); Murphy Oil USA, Inc. v. United States, 81 F. Supp. 2d 942 (W.D. Ark. 1999)

    (a) General rule There is hereby imposed a tax on any taxable chemical sold by the manufacturer, producer, or importer thereof.

    Cases: Pittway Corporation v. United States, 102 F.3d 932 (7th Cir. 1996)

    Cited by 11

      (b) Amount of Tax 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 Benzene9.74 Butane9.74 Butylene9.74 Butadiene9.74 Ethylene9.74 Methane6.88 Napthalene9.74 Propylene9.74 Toluene9.74 Xylene9.74 Ammonia5.28 Antimony8.90 Antimony trioxide7.50 Arsenic8.90 Arsenic trioxide6.82 Barium sulfide4.60 Bromine8.90 Cadmium8.90 Chlorine5.40 Chromium8.90 Chromite3.04 Potassium dichromate3.38 Sodium dichromate3.74 Cobalt8.90 Cupric sulfate3.74 Cupric oxide7.18 Cuprous oxide7.94 Hydrochloric acid0.58 Hydrogen fluoride8.46 Lead oxide8.28 Mercury8.90 Nickel8.90 Phosphorus8.90 Stannous chloride5.70 Stannic chloride4.24 Zinc chloride4.44 Zinc sulfate3.80 Potassium hydroxide0.44 Sodium hydroxide0.56 Sulfuric acid0.52 Nitric acid0.48.

      Amended 1986, 2021
      • 2021 Pub. L. 117-58 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.
      • 1986 Pub. L. 99-499 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’.”
      Cited by 1

        (c) Termination No tax shall be imposed by this section after December 31, 2031.

        Amended 1986, 2021
        • 2021 Pub. L. 117-58 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 Pub. L. 99-509 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)”.