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Sec. 4661 Imposition of tax

  • Internal Revenue Code of 1986
  • SUBTITLE D -- MISCELLANEOUS EXCISE TAXES
  • Chapter 38 -- Environmental Taxes
  • Subchapter B -- Tax on Certain Chemicals

(a) General rule. There is hereby imposed a tax on any taxable chemical sold by the manufacturer, producer, or importer thereof.

(b) Amount of tax. 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 ton:

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.

(c) Termination. No tax shall be imposed by this section after December 31, 2031.

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