26 USC 4671 - Imposition of tax

U.S Code last checked for updates: May 17, 2024

§ 4671.

Imposition of tax

(a)

General rule

(b)

Amount of tax

(1)

In general

(2)

Rate where importer does not furnish information to Secretary

(3)

Authority to prescribe rate in lieu of paragraph (2) rate

(c)

Exemptions for substances taxed under sections 4611 and 4661

(d)

Tax-free sales, etc. for substances used as certain fuels or in the production of fertilizer or animal feed

Rules similar to the following rules shall apply for purposes of applying this section with respect to taxable substances used or sold for use as described in such rules:

(1)

Paragraphs (2), (5), and (9) of section 4662(b) (relating to tax-free sales of chemicals used as fuel or in the production of fertilizer or animal feed).

(2)

Paragraphs (2), (3), and (4) of section 4662(d) (relating to refund or credit of tax on certain chemicals used as fuel or in the production of fertilizer or animal feed).

(e)

Termination

(Added Pub. L. 99–499, title V, § 515(a), Oct. 17, 1986, 100 Stat. 1767; amended Pub. L. 99–509, title VIII, § 8032(c)(3), Oct. 21, 1986, 100 Stat. 1958; Pub. L. 117–58, div. H, title II, § 80201(a)(2), (b)(2), Nov. 15, 2021, 135 Stat. 1328, 1330.)

cite as: 26 USC 4671