Collapse to view only § 4671. Imposition of tax
§ 4671. Imposition of tax
(a) General rule
(b) Amount of tax
(1) In general
(2) Rate where importer does not furnish information to Secretary
(3) Authority to prescribe rate in lieu of paragraph (2) rate
(c) Exemptions for substances taxed under sections 4611 and 4661
(d) Tax-free sales, etc. for substances used as certain fuels or in the production of fertilizer or animal feed
Rules similar to the following rules shall apply for purposes of applying this section with respect to taxable substances used or sold for use as described in such rules:
(1) Paragraphs (2), (5), and (9) of section 4662(b) (relating to tax-free sales of chemicals used as fuel or in the production of fertilizer or animal feed).
(2) Paragraphs (2), (3), and (4) of section 4662(d) (relating to refund or credit of tax on certain chemicals used as fuel or in the production of fertilizer or animal feed).
(e) Termination
(Added Pub. L. 99–499, title V, § 515(a), Oct. 17, 1986, 100 Stat. 1767; amended Pub. L. 99–509, title VIII, § 8032(c)(3), Oct. 21, 1986, 100 Stat. 1958; Pub. L. 117–58, div. H, title II, § 80201(a)(2), (b)(2), Nov. 15, 2021, 135 Stat. 1328, 1330.)
§ 4672. Definitions and special rules
(a) Taxable substance
For purposes of this subchapter—
(1) In general
(2) Determination of substances on list
A substance shall be listed under paragraph (1) if—
(A) the substance is contained in the list under paragraph (3), or
(B) the Secretary determines, in consultation with the Administrator of the Environmental Protection Agency and the Commissioner of U.S. Customs and Border Protection, that taxable chemicals constitute more than 20 percent of the weight (or more than 20 percent of the value) of the materials used to produce such substance (determined on the basis of the predominant method of production).
If an importer or exporter of any substance requests that the Secretary determine whether such substance be listed as a taxable substance under paragraph (1) or be removed from such listing, the Secretary shall make such determination within 180 days after the date the request was filed.
(3) Initial list of taxable substances
(4) Modifications to list
(b) Other definitions
For purposes of this subchapter—
(1) Importer
(2) Taxable chemicals; United States
(c) Disposition of revenues from Puerto Rico and the Virgin Islands
(Added Pub. L. 99–499, title V, § 515(a), Oct. 17, 1986, 100 Stat. 1768; amended Pub. L. 100–647, title II, § 2001(b), Nov. 10, 1988, 102 Stat. 3594; Pub. L. 114–125, title VIII, § 802(d)(2), Feb. 24, 2016, 130 Stat. 210; Pub. L. 117–58, div. H, title II, § 80201(c)(1), Nov. 15, 2021, 135 Stat. 1330.)