26 U.S. Code Chapter 38 - REPEALED] 11 A new chapter 38 (§ 4611 et seq.) follows. [and] ENVIRONMENTAL TAXES
The tax imposed by subsection (a)(1) shall be paid by the operator of the United States refinery.
The tax imposed by subsection (a)(2) shall be paid by the person entering the product for consumption, use, or warehousing.
The tax imposed by subsection (b) shall be paid by the person using or exporting the crude oil, as the case may be.
Except as provided in paragraph (2), the Oil Spill Liability Trust Fund financing rate under subsection (c) shall apply on and after April 1, 2006, or if later, the date which is 30 days after the last day of any calendar quarter for which the Secretary estimates that, as of the close of that quarter, the unobligated balance in the Oil Spill Liability Trust Fund is less than $2,000,000,000.
The term “domestic crude oil” means any crude oil produced from a well located in the United States.
The term “United States” means the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, and the Trust Territory of the Pacific Islands.
The principles of section 638 shall apply for purposes of the term “United States”.
The term “United States” includes any foreign trade zone of the United States.
The term “United States refinery” means any facility in the United States at which crude oil is refined.
In the case of any United States refinery which produces natural gasoline from natural gas, the gasoline so produced shall be treated as received at such refinery at the time so produced.
The term “premises” has the same meaning as when used for purposes of determining gross income from the property under section 613.
No tax shall be imposed by section 4611 with respect to any petroleum product if the person who would be liable for such tax establishes that a prior tax imposed by such section has been imposed with respect to such product.
For purposes of section 38, the current year business credit shall include the credit determined under this subsection.
The credit determined under this subsection for any taxable year is an amount equal to the aggregate credit which would be allowed to the taxpayer under subsection (d) for amounts paid into the Trans-Alaska Pipeline Liability Fund had the Oil Spill Liability Trust Fund financing rate not ceased to apply.
The Secretary shall from time to time transfer from the Oil Spill Liability Trust Fund to the general fund of the Treasury amounts equal to the credits allowed by reason of this subsection.
Transfers may be made under subparagraph (A) only to the extent that the unobligated balance of the Oil Spill Liability Trust Fund exceeds $1,000,000,000. If any transfer is not made by reason of the preceding sentence, such transfer shall be made as soon as permitted under such sentence.
The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by section 4611.
There is hereby imposed a tax on any taxable chemical sold by the manufacturer, producer, or importer thereof.
The amount of tax imposed by subsection (a) shall be determined in accordance with the following table:
In the case of: |
The tax is the following amount per |
---|---|
Acetylene |
$9.74 |
Benzene |
9.74 |
Butane |
9.74 |
Butylene |
9.74 |
Butadiene |
9.74 |
Ethylene |
9.74 |
Methane |
6.88 |
Napthalene |
9.74 |
Propylene |
9.74 |
Toluene |
9.74 |
Xylene |
9.74 |
Ammonia |
5.28 |
Antimony |
8.90 |
Antimony trioxide |
7.50 |
Arsenic |
8.90 |
Arsenic trioxide |
6.82 |
Barium sulfide |
4.60 |
Bromine |
8.90 |
Cadmium |
8.90 |
Chlorine |
5.40 |
Chromium |
8.90 |
Chromite |
3.04 |
Potassium dichromate |
3.38 |
Sodium dichromate |
3.74 |
Cobalt |
8.90 |
Cupric sulfate |
3.74 |
Cupric oxide |
7.18 |
Cuprous oxide |
7.94 |
Hydrochloric acid |
0.58 |
Hydrogen fluoride |
8.46 |
Lead oxide |
8.28 |
Mercury |
8.90 |
Nickel |
8.90 |
Phosphorus |
8.90 |
Stannous chloride |
5.70 |
Stannic chloride |
4.24 |
Zinc chloride |
4.44 |
Zinc sulfate |
3.80 |
Potassium hydroxide |
0.44 |
Sodium hydroxide |
0.56 |
Sulfuric acid |
0.52 |
Nitric acid |
0.48. |
The term “importer” means the person entering the taxable chemical for consumption, use, or warehousing.
The term “ton” means 2,000 pounds. In the case of any taxable chemical which is a gas, the term “ton” means the amount of such gas in cubic feet which is the equivalent of 2,000 pounds on a molecular weight basis.
Under regulations prescribed by the Secretary, methane or butane shall be treated as a taxable chemical only if it is used otherwise than as a fuel or in the manufacture or production of any motor fuel, diesel fuel, aviation fuel, or jet fuel (and, for purposes of section 4661(a), the person so using it shall be treated as the manufacturer thereof).
In the case of nitric acid, sulfuric acid, ammonia, or methane used to produce ammonia which is a qualified fertilizer substance, no tax shall be imposed under section 4661(a).
The term “qualified fertilizer use” means any use in the manufacture or production of fertilizer or for direct application as a fertilizer.
For purposes of section 4661(a), if no tax was imposed by such section on the sale or use of any chemical by reason of subparagraph (A), the first person who sells or uses such chemical other than in a sale or use described in subparagraph (A) shall be treated as the manufacturer of such chemical.
In the case of sulfuric acid produced solely as a byproduct of and on the same site as air pollution control equipment, no tax shall be imposed under section 4661.
For purposes of this subchapter, the term “taxable chemical” shall not include any substance to the extent derived from coal.
In the case of any chemical described in subparagraph (D) which is a qualified fuel substance, no tax shall be imposed under section 4661(a).
For purposes of this subsection, the chemicals described in this subparagraph are acetylene, benzene, butylene, butadiene, ethylene, naphthalene, propylene, toluene, and xylene.
For purposes of section 4661(a), if no tax was imposed by such section on the sale or use of any chemical by reason of subparagraph (A), the first person who sells or uses such chemical other than in a sale or use described in subparagraph (A) shall be treated as the manufacturer of such chemical.
No tax shall be imposed under section 4661(a) on any taxable chemical described in subparagraph (B) by reason of the transitory presence of such chemical during any process of smelting, refining, or otherwise extracting any substance not subject to tax under section 4661(a).
Except in the case of any substance imported into the United States or exported from the United States, the term “xylene” does not include any separated isomer of xylene.
No tax shall be imposed under section 4661(a) on any chromium, cobalt, or nickel which is diverted or recovered in the United States from any solid waste as part of a recycling process (and not as part of the original manufacturing or production process).
Subparagraph (A) shall not apply during any period that required corrective action by the taxpayer at the unit at which the recycling occurs is uncompleted.
In the case of corrective action requiring groundwater treatment, such action shall be treated as completed as of the close of the 10-year period beginning on the date such action is required if such treatment complies with the permit or order applicable under subparagraph (C)(i) throughout such period. The preceding sentence shall cease to apply beginning on the date such treatment ceases to comply with such permit or order.
For purposes of this paragraph, the term “solid waste” has the meaning given such term by section 1004 of the Solid Waste Disposal Act, except that such term shall not include any byproduct, coproduct, or other waste from any process of smelting, refining, or otherwise extracting any metal.
The term “qualified animal feed use” means any use in the manufacture or production of animal feed or animal feed supplements, or of ingredients used in animal feed or animal feed supplements.
For purposes of section 4661(a), if no tax was imposed by such section on the sale or use of any chemical by reason of subparagraph (A), the 1st person who sells or uses such chemical other than in a sale or use described in subparagraph (A) shall be treated as the manufacturer of such chemical.
No tax shall be imposed under section 4661(a) on any organic taxable chemical while such chemical is part of an intermediate hydrocarbon stream containing one or more organic taxable chemicals.
Subparagraph (A) shall not apply to any sale of any intermediate hydrocarbon stream unless the registration requirements of clauses (i) and (ii) of subsection (c)(2)(B) are satisfied.
For purposes of this paragraph, the term “organic taxable chemical” means any taxable chemical which is an organic substance.
Except as provided in subsections (b) and (e), if any person manufactures, produces, or imports any 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.
For purposes of this paragraph, the term “inventory exchange” means any exchange in which 2 persons exchange property which is, in the hands of each person, property described in section 1221(a)(1).
No tax shall be imposed under section 4661 on the sale by the manufacturer or producer of any taxable chemical for export, or for resale by the purchaser to a second purchaser for export.
Rules similar to the rules of section 4221(b) shall apply for purposes of subparagraph (A).
The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by section 4661.
There is hereby imposed a tax on any taxable substance sold or used by the importer thereof.
Except as provided in paragraph (2), the amount of the tax imposed by subsection (a) with respect to any taxable substance shall be the amount of the tax which would have been imposed by section 4661 on the taxable chemicals used as materials in the manufacture or production of such substance if such taxable chemicals had been sold in the United States for use in the manufacture or production of such taxable substance.
If the importer does not furnish to the Secretary (at such time and in such manner as the Secretary shall prescribe) sufficient information to determine under paragraph (1) the amount of the tax imposed by subsection (a) on any taxable substance, the amount of the tax imposed on such taxable substance shall be 10 percent of the appraised value of such substance as of the time such substance was entered into the United States for consumption, use, or warehousing.
The Secretary may prescribe for each taxable substance a tax which, if prescribed, shall apply in lieu of the tax specified in paragraph (2) with respect to such substance. The tax prescribed by the Secretary shall be equal to the amount of tax which would be imposed by subsection (a) with respect to the taxable substance if such substance were produced using the predominant method of production of such substance.
No tax shall be imposed by this section on the sale or use of any substance if tax is imposed on such sale or use under section 4611 or 4661.
The term “taxable substance” means any substance which, at the time of sale or use by the importer, is listed as a taxable substance by the Secretary for purposes of this subchapter.
Cumene |
Methylene chloride |
Styrene |
Polypropylene |
Ammonium nitrate |
Propylene glycol |
Nickel oxide |
Formaldehyde |
Isopropyl alcohol |
Acetone |
Ethylene glycol |
Acrylonitrile |
Vinyl chloride |
Methanol |
Polyethylene resins, total |
Propylene oxide |
Polybutadiene |
Polypropylene resins |
Styrene-butadiene, latex |
Ethylene oxide |
Styrene-butadiene, snpf |
Ethylene dichloride |
Synthetic rubber, not containing fillers |
Cyclohexane |
Urea |
Isophthalic acid |
Ferronickel |
Maleic anhydride |
Ferrochromium nov 3 pct |
Phthalic anhydride |
Ferrochrome ov 3 pct. carbon |
Ethyl methyl ketone |
Unwrought nickel |
Chloroform |
Nickel waste and scrap |
Carbon tetrachloride |
Wrought nickel rods and wire |
Chromic acid |
Nickel powders |
Hydrogen peroxide |
Phenolic resins |
Polystyrene homopolymer resins |
Polyvinylchloride resins |
Melamine |
Polystyrene resins and copolymers |
Acrylic and methacrylic acid resins |
Ethyl alcohol for nonbeverage use |
Vinyl resins |
Ethylbenzene |
Vinyl resins, NSPF. |
The term “importer” means the person entering the taxable substance for consumption, use, or warehousing.
The terms “taxable chemical” and “United States” have the respective meanings given such terms by section 4662(a).
The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by section 4671.
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.
Rules similar to the rules of paragraphs (2) and (3) of section 4671(b) shall apply.
Common name: |
Chemical nomenclature: |
---|---|
CFC–11 |
trichlorofluoromethane |
CFC–12 |
dichlorodifluoromethane |
CFC–113 |
trichlorotrifluoroethane |
CFC–114 |
1,2-dichloro-1,1,2,2-tetra- fluoroethane |
CFC–115 |
chloropentafluoroethane |
Halon-1211 |
bromochlorodifluoro- methane |
Halon-1301 |
bromotrifluoromethane |
Halon-2402 |
dibromotetrafluoroethane |
Carbon tetrachloride |
Tetrachloromethane |
Methyl chloroform |
1,1,1-trichloroethane |
CFC–13 |
CF3Cl |
CFC–111 |
C2FCl5 |
CFC–112 |
C2F2Cl4 |
CFC–211 |
C3FCl7 |
CFC–212 |
C3F2Cl6 |
CFC–213 |
C3F3Cl5 |
CFC–214 |
C3F4Cl4 |
CFC–215 |
C3F5Cl3 |
CFC–216 |
C3F6Cl2 |
CFC–217 |
C3F7Cl. |
For purposes of this subchapter, the term “ozone-depletion factor” means, with respect to an ozone-depleting chemical, the factor assigned to such chemical under the following table:
Ozone-depleting chemical: |
Ozone-depletion factor: |
---|---|
CFC–11 |
1.0 |
CFC–12 |
1.0 |
CFC–113 |
0.8 |
CFC–114 |
1.0 |
CFC–115 |
0.6 |
Halon-1211 |
3.0 |
Halon-1301 |
10.0 |
Halon-2402 |
6.0 |
Carbon tetrachloride |
1.1 |
Methyl chloroform |
0.1 |
CFC–13 |
1.0 |
CFC–111 |
1.0 |
CFC–112 |
1.0 |
CFC–211 |
1.0 |
CFC–212 |
1.0 |
CFC–213 |
1.0 |
CFC–214 |
1.0 |
CFC–215 |
1.0 |
CFC–216 |
1.0 |
CFC–217 |
1.0. |
The term “imported taxable product” means any product (other than an ozone-depleting chemical) entered into the United States for consumption, use, or warehousing if any ozone-depleting chemical was used as material in the manufacture or production of such product.
The term “imported taxable product” shall not include any product specified in regulations prescribed by the Secretary as using a de minimis amount of ozone-depleting chemicals as materials in the manufacture or production thereof. The preceding sentence shall not apply to any product in which any ozone-depleting chemical (other than methyl chloroform) is used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components.
No tax shall be imposed by section 4681 on any ozone-depleting chemical which is diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process), or on any recycled Halon-1301 or recycled Halon-2402 imported from any country which is a signatory to the Montreal Protocol on Substances that Deplete the Ozone Layer.
Except as provided in subparagraph (B), rules similar to the rules of section 4662(e) (other than section 4662(e)(2)(A)(ii)(II)) shall apply for purposes of this subchapter.
A person’s 1986 export percentage is the percentage equal to the ozone-depletion factor adjusted pounds of ozone-depleting chemicals manufactured or produced by such person during 1986 which were exported during 1986, divided by the ozone-depletion factor adjusted pounds of all ozone-depleting chemicals manufactured or produced by such person during 1986. The percentage determined under the preceding sentence shall be computed by taking into account the sum of such person’s direct 1986 exports (as determined by the Environmental Protection Agency) and such person’s indirect 1986 exports (as allocated to such person by such Agency in determining such person’s consumption and production rights for ozone-depleting chemicals).
Subparagraph (B) shall be applied separately with respect to newly listed chemicals and other chemicals.
For purposes of this subparagraph, the term “newly listed chemical” means any substance which appears in the table contained in subsection (a)(2) below Halon-2402.
The term “importer” means the person entering the article for consumption, use, or warehousing.
In the case of a fraction of a pound, the tax imposed by this subchapter shall be the same fraction of the amount of such tax imposed on a whole pound.
The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by this subchapter.
If any substance on which tax was paid under this subchapter is used by any person as a propellant in metered-dose inhalers, credit or refund without interest shall be allowed to such person in an amount equal to the tax so paid. Amounts payable under the preceding sentence with respect to uses during the taxable year shall be treated as described in section 34(a) for such year unless claim thereof has been timely filed under this paragraph.
If, on any tax-increase date, any ozone-depleting chemical is held by any person (other than the manufacturer, producer, or importer thereof) for sale or for use in further manufacture, there is hereby imposed a floor stocks tax.
For purposes of this paragraph, the term “tax-increase date” means January 1 of any calendar year.
The taxes imposed by this subsection on January 1 of any calendar year shall be paid on or before June 30 of such year.
All other provisions of law, including penalties, applicable with respect to the taxes imposed by section 4681 shall apply to the floor stocks taxes imposed by this subsection.
A prior chapter 38, consisting of sections 4521 to 4603 and relating to import taxes, was repealed by Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77, and Pub. L. 94–455, title XIX, § 1904(a)(15), Oct. 4, 1976, 90 Stat. 1814.
1989—Pub. L. 101–239, title VII, § 7506(b), Dec. 19, 1989, 103 Stat. 2369, added item for subchapter D.
1986—Pub. L. 99–499, title V, § 515(b), Oct. 17, 1986, 100 Stat. 1769, added item for subchapter C.
Pub. L. 99–499, title V, § 514(a)(2), Oct. 17, 1986, 100 Stat. 1767, struck out item for subchapter C.
1980—Pub. L. 96–510, title II, § 231(b), Dec. 11, 1980, 94 Stat. 2804, added item for subchapter C.
Pub. L. 96–510, title II, § 211(a), Dec. 11, 1980, 94 Stat. 2797, added chapter 38 and analysis of subchapters consisting of items A and B.