# 26 U.S.C. § 4661: Imposition of tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4661>. Cite pinpoints as 26 U.S.C. § 4661(a)(1).

## § 4661(a) General rule

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

## § 4661(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. 

## § 4661(c) Termination

No tax shall be imposed by this section after December 31, 2031.

## Leading cases

- [Pittway Corporation v. United States, 102 F.3d 932 (7th Cir. 1996)](https://www.courtlistener.com/opinion/731264/pittway-corporation-and-subsidiaries-v-united-states/)
- [Phillips Puerto Rico Core, Inc. v. United States, 30 Fed. Cl. 733 (Fed. Cl. 1994)](https://www.courtlistener.com/opinion/6762119/phillips-puerto-rico-core-inc-v-united-states/)
- [Murphy Oil USA, Inc. v. United States, 81 F. Supp. 2d 942 (W.D. Ark. 1999)](https://www.courtlistener.com/opinion/2420927/murphy-oil-usa-inc-v-united-states/)

## Proposed regulations (not in force)

- [Prop. Treas. Reg. § 52.4661-1](/26/prop/52.4661-1_2023-06278.md): Imposition of tax. (REG-105954-22, proposed 2023-03-29)

## Connections

Cites: none

Cited by: § 4662 Definitions and special rules; § 4671 Imposition of tax

## Amendments

- 1980-12-11: [Pub. L. 96-510](/26/act/96-510.md), 94 Stat. 2798
- 1986-10-17: [Pub. L. 99-499](/26/act/99-499.md), 100 Stat. 1761
- 1986-10-21: [Pub. L. 99-509](/26/act/99-509.md), 100 Stat. 1958
- 2021-11-15: [Pub. L. 117-58](/26/act/117-58.md), 135 Stat. 1328