Internal Revenue Code · 26 U.S.C.
§ 4131. Imposition of tax
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4131
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 22, 1987 by Pub. L. 100–203
- Last amended
- August 5, 1997 by Pub. L. 105–34
- Amendments
- 2 dated changes in the source credit
- Length
- 3 subsections · 171 words · about 1 min to read
- Cross-references
- cites 1; cited by 4 Code sections and 3 other regulations
There is hereby imposed a tax on any taxable vaccine sold by the manufacturer, producer, or importer thereof.
If any taxable vaccine is described in more than 1 subparagraph of section 4132(a)(1), the amount of the tax imposed by subsection (a) on such vaccine shall be the sum of the amounts for the vaccines which are so included.
(Added Pub. L. 100–203, title IX, § 9201(a), Dec. 22, 1987, 101 Stat. 1330–327; amended Pub. L. 103–66, title XIII, § 13421(a), Aug. 10, 1993, 107 Stat. 565; Pub. L. 105–34, title IX, § 904(a), Aug. 5, 1997, 111 Stat. 873.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 4 Code sections
- § 4132(b)(1) Definitions and special rules
- § 4221(a)(6) Certain tax-free sales
- § 6416(b)(2)(G) Certain taxes on sales and services
- § 9510(b)(1) Vaccine Injury Compensation Trust Fund
Cited in 3 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle D Miscellaneous Excise Taxes
- Chapter 32 MANUFACTURERS EXCISE TAXES
- Subchapter C Certain Vaccines
Nearby sections
- § 4131 Imposition of tax
- § 4132 Definitions and special rules
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
References in Text
The date of the enactment of the Revenue Reconciliation Act of 1993, referred to in subsec. (c)(2), is the date of enactment of Pub. L. 103–66, which was approved Aug. 10, 1993.
Amendments
1997—Subsec. (b). Pub. L. 105–34 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows:
“(b) Amount of Tax.—
“(1) In general.—The amount of the tax imposed by subsection (a) shall be determined in accordance with the following table:
“If the taxable vaccine is: | The tax per dose is: |
|---|---|
DPT vaccine | $4.56 |
DT vaccine | 0.06 |
MMR vaccine | 4.44 |
Polio vaccine | 0.29. |
“(2) Combinations of vaccines.—If any taxable vaccine is included in more than 1 category of vaccines in the table contained in paragraph (1), the amount of the tax imposed by subsection (a) on such vaccine shall be the sum of the amounts determined under such table for each category in which such vaccine is so included.”
1993—Subsec. (c). Pub. L. 103–66 amended subsec. (c) generally. Prior to amendment, subsec. (c) related to termination of tax if amounts collected exceeded projected fund liability.
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Pub. L. 105–34, title IX, § 904(d), Aug. 5, 1997, 111 Stat. 874, provided that: “The amendments made by this section [amending this section and section 4132 of this title] shall take effect on the day after the date of the enactment of this Act [Aug. 5, 1997].”
Effective Date
Pub. L. 100–203, title IX, § 9201(d), Dec. 22, 1987, 101 Stat. 1330–330, provided that: “The amendments made by this section [enacting this section and section 4132 of this title and amending sections 4221 and 6416 of this title] shall take effect on January 1, 1988.”
Floor Stocks Tax
Pub. L. 103–66, title XIII, § 13421(c), Aug. 10, 1993, 107 Stat. 566, provided that:
“(1) Imposition of tax.— On any taxable vaccine—“(A) which was sold by the manufacturer, producer, or importer on or before the date of the enactment of this Act [Aug. 10, 1993],“(B) on which no tax was imposed by section 4131 of the Internal Revenue Code of 1986 (or, if such tax was imposed, was credited or refunded), and“(C) which is held on such date by any person for sale or use,there is hereby imposed a tax in the amount determined under section 4131(b) of such Code.“(2) Liability for tax and method of payment.—“(A) Liability for tax.— The person holding any taxable vaccine to which the tax imposed by paragraph (1) applies shall be liable for such tax.“(B) Method of payment.— The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall prescribe by regulations.“(C) Time for payment.— The tax imposed by paragraph (1) shall be paid on or before the last day of the 6th month beginning after the date of the enactment of this Act.“(3) Definitions.— For purposes of this subsection, terms used in this subsection which are also used in section 4131 of such Code shall have the respective meanings such terms have in such section.“(4) Other laws applicable.— All provisions of law, including penalties, applicable with respect to the taxes imposed by section 4131 of such Code shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply to the floor stocks taxes imposed by paragraph (1), to the same extent as if such taxes were imposed by such section 4131.”