U.S. Code » Title 26 » Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter CHAPTER 38— ENVIRONMENTAL TAXES › Subchapter Subchapter D— Ozone-Depleting Chemicals, Etc.

26 U.S.C. § 4681

Imposition of tax

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 26 CasesGoogle Scholar
(a) General ruleThere is hereby imposed a tax on—(1) any ozone-depleting chemical sold or used by the manufacturer, producer, or importer thereof, and(2) any imported taxable product sold or used by the importer thereof.(b) Amount of tax(1) Ozone-depleting chemicals(A) In generalThe amount of the tax imposed by subsection (a) on each pound of ozone-depleting chemical shall be an amount equal to—(i) the base tax amount, multiplied by(ii) the ozone-depletion factor for such chemical.(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.

(2) Imported taxable product(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.

(B) Certain rules to apply

Rules similar to the rules of paragraphs (2) and (3) of section 4671(b) shall apply.

(Added Pub. L. 101–239, title VII, § 7506(a), Dec. 19, 1989, 103 Stat. 2364; amended Pub. L. 101–508, title XI, § 11203(c), Nov. 5, 1990, 104 Stat. 1388–422; Pub. L. 102–486, title XIX, § 1931(a), Oct. 24, 1992, 106 Stat. 3029; Pub. L. 105–34, title XIV, § 1432(c)(1), Aug. 5, 1997, 111 Stat. 1050.)Editorial NotesPrior 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

1997—Subsec. (b)(1)(B). Pub. L. 105–34 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.”

Subsec. (b)(1)(C). Pub. L. 105–34 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.”

1992—Subsec. (b)(1)(B). Pub. L. 102–486 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.

1990—Subsec. (b)(1)(B). Pub. L. 101–508 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).

Subsec. (b)(1)(C). Pub. L. 101–508 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 SubsidiariesEffective Date of 1992 Amendment

Pub. L. 102–486, title XIX, § 1931(d), Oct. 24, 1992, 106 Stat. 3029, provided that: “The amendments made by this section [amending this section and section 4682 of this title] shall apply to taxable chemicals sold or used on or after January 1, 1993.”

Effective Date of 1990 Amendment

Pub. L. 101–508, title XI, § 11203(e), Nov. 5, 1990, 104 Stat. 1388–423, provided that: “The amendments made by this section [amending this section and section 4682 of this title] shall take effect on January 1, 1991.”

Effective Date

Pub. L. 101–239, title VII, § 7506(c), Dec. 19, 1989, 103 Stat. 2369, provided that:“(1)In general.—The amendments made by this section [enacting this subchapter] shall take effect on January 1, 1990.“(2)No deposits required before april 1, 1990.—No deposit of any tax imposed by subchapter D of chapter 38 of the Internal Revenue Code of 1986, as added by this section, shall be required to be made before April 1, 1990.“(3)Notification of changes in international agreements.—The Secretary of the Treasury or his delegate shall notify the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate of changes in the Montreal Protocol and of other international agreements to which the United States is a signatory relating to ozone-depleting chemicals.”

Notes of Decisions
Cited in 9 cases, 1992–2013 · leading case: Dep't of Revenue of Mont. v. Kurth Ranch, 511 U.S. 767 (1994).
Sort: Relevance Newest Treatment
Dep't of Revenue of Mont. v. Kurth Ranch, 511 U.S. 767 (1994). · cites it 2× “56per dose);26 U. S. C.§ 4681 (1988 ed., Supp. IV) (fixed tax on ozone-depleting chemicals).”
Oregon Waste Sys., Inc. v. Dep't of Env't Quality of Ore., 511 U.S. 93 (1994). · cites it 2× “26 U. S. C. §§ 4681 , 4682 (1988 ed., Supp.”
Chem. Waste Mgmt., Inc. v. Hunt, 504 U.S. 334 (1992). · cites it 2× “26 U. S. C. §§ 4681 , 4682 (1988 ed., Supp.”
United States v. Shellef & Rubenstein, 507 F.3d 82 (2d Cir. 2007). “” See 26 U.S.C. § 4681 (a)(1) (imposing a tax on sales of ozone-depleting chemicals); 26 U.”
United States v. Shellef, 718 F.3d 94 (2d Cir. 2013). “§ 371 ; 26 U.S.C. §§ 4681–82, and 45 counts of substantive wire fraud, see 18 U.”
United States v. Shellef, 732 F. Supp. 2d 42 (E.D.N.Y 2010). “” See 26 U.S.C. § 4681 (a)(1) (imposing a tax on sales of ozone-depleting chemicals); 26 U.”
United States v. Larry Joseph Leblanc, 169 F.3d 94 (1st Cir. 1999). · cites it 2× “The United States also suffered excise tax losses, 26 U.S.C. § 4681 , estimated to be more than half a million dollars, on the freon thus imported.”
Panasonic Commc'ns Corp. of Am. v. United States, 99 Fed. Cl. 422 (Fed. Cl. 2011). “The Request states: Produce all documents related to IRS use of testing for ODCs as a basis to determine or consider whether excise taxes should be imposed under 26 U.S.C. § 4681 et seq. on any taxpayer other than Panasonic.”
United States v. Shellef (2d Cir. 2013). “§ 371 ; 26 U.S.C. §§ 4681–82, and 45 counts of substantive wire fraud, see 18 U.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.