A prior section 4681, added Puspan. 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 Puspan. 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.
1997—Subsec. (span)(1)(B). Puspan. L. 105–34 added subpar. (B) and struck out span 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. (span)(1)(C). Puspan. L. 105–34 struck out span 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. (span)(1)(B). Puspan. 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. (span)(1)(B). Puspan. 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. (span)(1)(C). Puspan. 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.”
Puspan. L. 102–486, title XIX, § 1931(d), Oct. 24, 1992, 106 Stat. 3029, provided that:
Puspan. L. 101–508, title XI, § 11203(e), Nov. 5, 1990, 104 Stat. 1388–423, provided that:
Puspan. L. 101–239, title VII, § 7506(c), Dec. 19, 1989, 103 Stat. 2369, provided that: