26 U.S.C. § 4661 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4661. Imposition of tax

Current as of January 01, 2024 | Updated by FindLaw Staff

(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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Cite this article: FindLaw.com - 26 U.S.C. § 4661 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4661. Imposition of tax - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-4661/

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