“(1) Imposition of tax.—On any taxable vaccine—
“(A)
which was sold by the manufacturer, producer, or
importer on or before the date of the enactment of this Act [
Aug. 10, 1993],
“(B)
on which no tax was imposed by section 4131 of the
Internal Revenue Code of 1986 (or, if such tax was imposed, was credited or refunded), and
“(C)
which is held on such date by any person for sale or use,
there is hereby imposed a tax in the amount determined under section 4131(b) of such Code.
“(2) Liability for tax and method of payment.—
“(A) Liability for tax.—
The person holding any
taxable vaccine to which the tax imposed by paragraph (1) applies shall be liable for such tax.
“(B) Method of payment.—
The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall prescribe by regulations.
“(C) Time for payment.—
The tax imposed by paragraph (1) shall be paid on or before the last day of the 6th month beginning after the date of the enactment of this Act.
“(3) Definitions.—
For purposes of this subsection, terms used in this subsection which are also used in section 4131 of such Code shall have the respective meanings such terms have in such section.
“(4) Other laws applicable.—
All provisions of law, including penalties, applicable with respect to the taxes imposed by section 4131 of such Code shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply to the floor stocks taxes imposed by paragraph (1), to the same extent as if such taxes were imposed by such section 4131.”