Internal Revenue Code · 26 U.S.C.
§ 4681. 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. § 4681
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 19, 1989 by Pub. L. 101–239
- Last amended
- August 5, 1997 by Pub. L. 105–34
- Amendments
- 3 dated changes in the source credit
- Length
- 2 subsections · 267 words · about 1 min to read
- Cross-references
- cites 1; cited by 1 Code section and 4 other regulations
- Regulations
- 1 issued under this section
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.
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.
Rules similar to the rules of paragraphs (2) and (3) of section 4671(b) shall apply.
(Added Pub. L. 101–239, title VII, § 7506(a), Dec. 19, 1989, 103 Stat. 2364; amended Pub. L. 101–508, title XI, § 11203(c), Nov. 5, 1990, 104 Stat. 1388–422; Pub. L. 102–486, title XIX, § 1931(a), Oct. 24, 1992, 106 Stat. 3029; Pub. L. 105–34, title XIV, § 1432(c)(1), Aug. 5, 1997, 111 Stat. 1050.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 4681
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 1 Code section
Cited in 4 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 38 ENVIRONMENTAL TAXES
- Subchapter D Ozone-Depleting Chemicals, Etc.
Nearby sections
- § 4681 Imposition of tax
- § 4682 Definitions and special rules
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 4681, added Pub. L. 96–510, title II, § 231(a), Dec. 11, 1980, 94 Stat. 2804, was contained in subchapter C of this chapter prior to repeal by Pub. L. 99–499, title V, § 514(a)(1), (c), Oct. 17, 1986, 100 Stat. 1767, effective Oct. 1, 1983, with provision for waiver of statute of limitations on claims for overpayment.
Amendments
1997—Subsec. (b)(1)(B). Pub. L. 105–34 added subpar. (B) and struck out heading and text of former subpar. (B). Text read as follows: “The base tax amount for purposes of subparagraph (A) with respect to any sale or use during a calendar year before 1996 with respect to any ozone-depleting chemical is the amount determined under the following table for such calendar year:
“Calendar year: | Base tax amount: |
|---|---|
1993 | 3.35 |
1994 | 4.35 |
1995 | 5.35.” |
Subsec. (b)(1)(C). Pub. L. 105–34 struck out heading and text of subpar. (C). Text read as follows: “The base tax amount for purposes of subparagraph (A) with respect to any sale or use of an ozone-depleting chemical during a calendar year after the last year specified in the table under subparagraph (B) applicable to such chemical shall be the base tax amount for such last year increased by 45 cents for each year after such last year.”
1992—Subsec. (b)(1)(B). Pub. L. 102–486 amended subpar. (B) generally, substituting present provisions for former provisions which provided for base tax amounts in cl. (i) of initially listed chemicals for 1990 to 1994 and in cl. (ii) of newly listed chemicals for 1991 to 1995.
1990—Subsec. (b)(1)(B). Pub. L. 101–508 amended subpar. (B) generally, designating existing provision as cl. (i), inserting “with respect to any ozone-depleting chemical other than a newly listed chemical (as defined in section 4682(d)(3)(C))”, and adding cl. (ii).
Subsec. (b)(1)(C). Pub. L. 101–508 amended subpar. (C) generally. Prior to amendment, subpar. (C) read as follows: “The base tax amount for purposes of subparagraph (A) with respect to any sale or use during a calendar year after 1994 shall be the base tax amount for 1994 increased by 45 cents for each year after 1994.”
Statutory Notes and Related Subsidiaries
Effective Date of 1992 Amendment
Pub. L. 102–486, title XIX, § 1931(d), Oct. 24, 1992, 106 Stat. 3029, provided that: “The amendments made by this section [amending this section and section 4682 of this title] shall apply to taxable chemicals sold or used on or after January 1, 1993.”
Effective Date of 1990 Amendment
Pub. L. 101–508, title XI, § 11203(e), Nov. 5, 1990, 104 Stat. 1388–423, provided that: “The amendments made by this section [amending this section and section 4682 of this title] shall take effect on January 1, 1991.”
Effective Date
Pub. L. 101–239, title VII, § 7506(c), Dec. 19, 1989, 103 Stat. 2369, provided that:
“(1) In general.— The amendments made by this section [enacting this subchapter] shall take effect on January 1, 1990.“(2) No deposits required before april 1, 1990.— No deposit of any tax imposed by subchapter D of chapter 38 of the Internal Revenue Code of 1986, as added by this section, shall be required to be made before April 1, 1990.“(3) Notification of changes in international agreements.— The Secretary of the Treasury or his delegate shall notify the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate of changes in the Montreal Protocol and of other international agreements to which the United States is a signatory relating to ozone-depleting chemicals.”