26 USC 4131 - Imposition of tax

U.S Code last checked for updates: May 16, 2024

§ 4131.

Imposition of tax

(a)

General rule

(b)

Amount of tax

(1)

In general

(2)

Combinations of vaccines

(c)

Application of section

The tax imposed by this section shall apply—

(1)

after December 31, 1987, and before January 1, 1993, and

(2)

during periods after the date of the enactment of the Revenue Reconciliation Act of 1993.

(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.)

cite as: 26 USC 4131