Current through Pub. L. 119-100Open in workspace

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

In the case of:The tax is the following amount per ton:
Acetylene$9.74
Benzene9.74
Butane9.74
Butylene9.74
Butadiene9.74
Ethylene9.74
Methane6.88
Napthalene9.74
Propylene9.74
Toluene9.74
Xylene9.74
Ammonia5.28
Antimony8.90
Antimony trioxide7.50
Arsenic8.90
Arsenic trioxide6.82
Barium sulfide4.60
Bromine8.90
Cadmium8.90
Chlorine5.40
Chromium8.90
Chromite3.04
Potassium dichromate3.38
Sodium dichromate3.74
Cobalt8.90
Cupric sulfate3.74
Cupric oxide7.18
Cuprous oxide7.94
Hydrochloric acid0.58
Hydrogen fluoride8.46
Lead oxide8.28
Mercury8.90
Nickel8.90
Phosphorus8.90
Stannous chloride5.70
Stannic chloride4.24
Zinc chloride4.44
Zinc sulfate3.80
Potassium hydroxide0.44
Sodium hydroxide0.56
Sulfuric acid0.52
Nitric acid0.48.

(c) Termination

No tax shall be imposed by this section after December 31, 2031.

(Added Pub. L. 96–510, title II, § 211(a), Dec. 11, 1980, 94 Stat. 2798; amended Pub. L. 99–499, title V, § 513(a), Oct. 17, 1986, 100 Stat. 1761; 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)(1), (b)(1), Nov. 15, 2021, 135 Stat. 1328, 1329.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 4661

Source: decipher.legal/usc/26/4661 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)