26 U.S.C. § 4681 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4681. Imposition of tax

(A) In general.--The amount of the tax imposed by subsection (a) on each pound of ozone-depleting chemical shall be an amount equal to--

(B) Base tax amount.--The base tax amount for purposes of subparagraph (A) with respect to any sale or use during any calendar year after 1995 shall be $5.35 increased by 45 cents for each year after 1995.

(A) In general.--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.

(B) Certain rules to apply.--Rules similar to the rules of paragraphs (2) and (3) of section 4671(b) shall apply.