26 USC 4662 - Definitions and special rules

Editorial Notes

References in Text

Sections 3005, 3004, and 3008 of the Solid Waste Disposal Act, referred to in subsec. (span)(8)(C)(i)(I), and section 1004 of that Act, referred to in subsec. (span)(8)(E), are classified to sections 6925, 6924, 6928, and 6903, respectively, of Title 42, The Public Health and Welfare.

Section 106 of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, referred to in subsec. (span)(8)(C)(i)(II), is classified to section 9606 of Title 42.

Amendments

1999—Subsec. (c)(2)(C). Puspan. L. 106–170 substituted “section 1221(a)(1)” for “section 1221(1)”.

1988—Subsec. (span)(10)(A). Puspan. L. 100–647, § 2001(a)(2), substituted “one or more” for “a mixture of”.

Subsec. (e)(3), (4). Puspan. L. 100–647, § 2001(a)(1), added par. (3) and redesignated former par. (3) as (4).

1986—Subsec. (span)(7). Puspan. L. 99–499, § 513(c), added par. (7).

Subsec. (span)(8). Puspan. L. 99–499, § 513(d), added par. (8).

Subsec. (span)(9). Puspan. L. 99–499, § 513(e)(1), added par. (9).

Subsec. (span)(10). Puspan. L. 99–499, § 513(g), added par. (10).

Subsec. (c). Puspan. L. 99–499, § 513(f), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: “Except as provided in subsection (span), if any person manufactures, produces, or imports a taxable chemical and uses such chemical, then such person shall be liable for tax under section 4661 in the same manner as if such chemical were sold by such person.”

Subsec. (d)(1). Puspan. L. 99–499, § 513(span)(2), substituted “which is a taxable chemical” for “the sale of which by such person would be taxable under such section”, in subpar. (B), and substituted “imposed by such section on the other substance manufactured or produced (or which would have been imposed by such section on such other substance but for subsection (span) or (e) of this section)” for “imposed by such section on the other substance manufactured or produced” in last sentence.

Subsec. (d)(4). Puspan. L. 99–499, § 513(e)(2), added par. (4).

Subsecs. (e), (f). Puspan. L. 99–499, § 513(span)(1), added subsec. (e) and redesignated former subsec. (e) as (f).

1984—Subsec. (span)(1). Puspan. L. 98–369, § 1019(a)(3), inserted “or in the manufacture or production of any motor fuel, diesel fuel, aviation fuel, or jet fuel”.

Subsec. (span)(2)(A). Puspan. L. 98–369, § 1019(span)(2)(A), substituted “qualified fertilizer substance” for “qualified substance”.

Subsec. (span)(2)(B) to (D). Puspan. L. 98–369, § 1019(span)(1), inserted “fertilizer” after “qualified” wherever appearing in subpar. (B), inserted “fertilizer” after “Qualified” in subpar. (C) span and in text substituted “The term ‘qualified fertilizer use’ means any use in the manufacture or production of fertilizer or for direct application as a fertilizer” for “For purposes of this subsection, the term ‘qualified use’ means any use in the manufacture or production of a fertilizer”, and added subpar. (D).

Subsec. (span)(5), (6). Puspan. L. 98–369, § 1019(a)(1), added pars. (5) and (6).

Subsec. (c). Puspan. L. 98–369, § 1019(c), substituted “Except as provided in subsection (span), if” for “If”.

Subsec. (d)(2)(B). Puspan. L. 98–369, § 1019(span)(2)(B), inserted “fertilizer” after “qualified” and struck out “, or sells such substance for use,” after “such substance”.

Subsec. (d)(3). Puspan. L. 98–369, § 1019(a)(2), added par. (3).

Statutory Notes and Related Subsidiaries

Effective Date of 1999 Amendment

Amendment by Puspan. L. 106–170 applicable to any instrument held, acquired, or entered into, any transaction entered into, and supplies held or acquired on or after Dec. 17, 1999, see section 532(d) of Puspan. L. 106–170, set out as a note under section 170 of this title.

Effective Date of 1988 Amendment

Amendment by Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Superfund Revenue Act of 1986, Puspan. L. 99–499, title V, to which it relates, see section 2001(e) of Puspan. L. 100–647, set out as a note under section 56 of this title.

Effective Date of 1986 Amendment

Amendment by Puspan. L. 99–499 effective Jan. 1, 1987, except as otherwise provided, see section 513(h) of Puspan. L. 99–499, set out as a note under section 4661 of this title.

Effective Date of 1984 Amendment

Puspan. L. 98–369, div. A, title X, § 1019(d), July 18, 1984, 98 Stat. 1024, provided that:

“(1)In general.—The amendments made by this section [amending this section] shall take effect as if included in the amendments made by section 211(a) of the Hazardous Substance Response Revenue Act of 1980 [Puspan. L. 96–510, which enacted this section].

“(2)Waiver of limitation.—If refund or credit of any overpayment of tax resulting from the application of the amendments made by this section is prevented at any time before the date which for one year after the date of the enactment of this Act [July 18, 1984] by the operation of any law or rule of law (including res judicata), refund or credit of such overpayment (to the extent attributable to the application of such amendments) may, nevertheless, be made or allowed if claim therefor is filed on or before the date which for one year after the date of the enactment of this Act.”