# 26 U.S.C. § 4681: Imposition of tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4681>. Cite pinpoints as 26 U.S.C. § 4681(a)(1).

## § 4681(a) General rule

There is hereby imposed a tax on—

**§ 4681(a)(1)** any ozone-depleting chemical sold or used by the manufacturer, producer, or importer thereof, and

**§ 4681(a)(2)** any imported taxable product sold or used by the importer thereof.

## § 4681(b) Amount of tax

**§ 4681(b)(1) Ozone-depleting chemicals.**

**§ 4681(b)(1)(A) In general.** The amount of the tax imposed by subsection (a) on each pound of ozone-depleting chemical shall be an amount equal to—

**§ 4681(b)(1)(A)(i)** the base tax amount, multiplied by

**§ 4681(b)(1)(A)(ii)** the ozone-depletion factor for such chemical.

**§ 4681(b)(1)(B) 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.

**§ 4681(b)(2) Imported taxable product.**

**§ 4681(b)(2)(A) 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.

**§ 4681(b)(2)(B) Certain rules to apply.** Rules similar to the rules of paragraphs (2) and (3) of section 4671(b) shall apply.

## Regulations

- [Treas. Reg. § 52.4681-1](/26/reg/52.4681-1.md): Taxes imposed with respect to ozone-depleting chemicals. (interprets § 4681)

## Final rules

- [60 FR 52848](https://www.federalregister.gov/documents/1995/10/11/95-24603/exports-of-chemicals-that-deplete-the-ozone-layer-special-rules-for-certain-medical-uses-of) (1995): Exports of Chemicals That Deplete the Ozone Layer; Special Rules for Certain Medical Uses of Chemicals That Deplete the Ozone Layer

## Leading cases

- [F.R.C. International, Inc. v. United States, 278 F.3d 641 (6th Cir. 2002)](https://www.courtlistener.com/opinion/776329/frc-international-inc-v-united-states/)

## Connections

Cites: § 4671 Imposition of tax

Cited by: § 4682 Definitions and special rules

## Prior provisions

- A prior section 4681, added Pub. L. 96–510, title II, § 231(a), Dec. 11, 1980, 94 Stat. 2804, was contained in subchapter C of this chapter prior to repeal by Pub. L. 99–499, title V, § 514(a)(1), (c), Oct. 17, 1986, 100 Stat. 1767, effective Oct. 1, 1983, with provision for waiver of statute of limitations on claims for overpayment.

## Amendments

- 1989-12-19: [Pub. L. 101-239](/26/act/101-239.md), 103 Stat. 2364
- 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388
- 1992-10-24: [Pub. L. 102-486](/26/act/102-486.md), 106 Stat. 3029
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 1050