U.S. CODE

U.S. Code

§ 4661. Imposition of tax

(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 the tax imposed by subsection (a) shall be determined in accordance with the following table:

The tax is the following In the case of: amount per ton Acetylene $4.87 Benzene 4.87 Butane 4.87 Butylene 4.87 Butadiene 4.87 Ethylene 4.87 Methane 3.44 Naphthalene 4.87 Propylene 4.87 Toluene 4.87 Xylene 4.87 Ammonia 2.64 Antimony 4.45 Antimony trioxide 3.75 Arsenic 4.45 Arsenic trioxide 3.41 Barium sulfide 2.30 Bromine 4.45 Cadmium 4.45 Chlorine 2.70 Chromium 4.45 Chromite 1.52 Potassium dichromate 1.69 Sodium dichromate 1.87 Cobalt 4.45 Cupric sulfate 1.87 Cupric oxide 3.59 Cuprous oxide 3.97 Hydrochloric acid 0.29 Hydrogen fluoride 4.23 Lead oxide 4.14 Mercury 4.45 Nickel 4.45 Phosphorus 4.45 Stannous chloride 2.85 Stannic chloride 2.12 Zinc chloride 2.22 Zinc sulfate 1.90 Potassium hydroxide 0.22 Sodium hydroxide 0.28 Sulfuric acid 0.26 Nitric acid 0.24

For periods before 1992, the item relating to xylene in the preceding table shall be applied by substituting “10.13” for “4.87”.

No tax shall be imposed under this section during any period during which the Hazardous Substance Superfund financing rate under section 4611 does not apply.

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