{"identifier":"/us/usc/t26/s4661","title":26,"num":"\u00a7\u202f4661.","heading":"Imposition of tax","text":"\u00a7\u202f4661.\nImposition of tax\n(a)\nGeneral rule\nThere is hereby imposed a tax on any taxable chemical sold by the manufacturer, producer, or importer thereof.\n(b)\nAmount of Tax\nThe amount of tax imposed by subsection (a) shall be determined in accordance with the following table:\nIn the case of:\nThe tax is the following amount per ton:\nAcetylene\n$9.74\nBenzene\n9.74\nButane\n9.74\nButylene\n9.74\nButadiene\n9.74\nEthylene\n9.74\nMethane\n6.88\nNapthalene\n9.74\nPropylene\n9.74\nToluene\n9.74\nXylene\n9.74\nAmmonia\n5.28\nAntimony\n8.90\nAntimony trioxide\n7.50\nArsenic\n8.90\nArsenic trioxide\n6.82\nBarium sulfide\n4.60\nBromine\n8.90\nCadmium\n8.90\nChlorine\n5.40\nChromium\n8.90\nChromite\n3.04\nPotassium dichromate\n3.38\nSodium dichromate\n3.74\nCobalt\n8.90\nCupric sulfate\n3.74\nCupric oxide\n7.18\nCuprous oxide\n7.94\nHydrochloric acid\n0.58\nHydrogen fluoride\n8.46\nLead oxide\n8.28\nMercury\n8.90\nNickel\n8.90\nPhosphorus\n8.90\nStannous chloride\n5.70\nStannic chloride\n4.24\nZinc chloride\n4.44\nZinc sulfate\n3.80\nPotassium hydroxide\n0.44\nSodium hydroxide\n0.56\nSulfuric acid\n0.52\nNitric acid\n0.48.\n(c)\nTermination\nNo tax shall be imposed by this section after\nDecember 31, 2031","url":"https://projectusc.org/usc/t26/s4661.html","content":[{"t":"sec","id":"/us/usc/t26/s4661","children":[{"t":"num","text":"\u00a7\u202f4661."},{"t":"heading","text":"Imposition of tax"},{"t":"subsec","id":"/us/usc/t26/s4661/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"General rule"},{"t":"content","children":[{"t":"p","text":"There is hereby imposed a tax on any taxable chemical sold by the manufacturer, producer, or importer thereof.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4661/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Amount of Tax"},{"t":"content","children":[{"t":"p","text":"The amount of tax imposed by subsection (a) shall be determined in accordance with the following table:","children":[{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"In the case of:"}]},{"t":"p","children":[{"t":"text","text":"The tax is the following amount per ton:"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Acetylene"}]},{"t":"p","text":"$9.74"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Benzene"}]},{"t":"p","text":"9.74"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Butane"}]},{"t":"p","text":"9.74"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Butylene"}]},{"t":"p","text":"9.74"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Butadiene"}]},{"t":"p","text":"9.74"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Ethylene"}]},{"t":"p","text":"9.74"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Methane"}]},{"t":"p","text":"6.88"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Napthalene"}]},{"t":"p","text":"9.74"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Propylene"}]},{"t":"p","text":"9.74"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Toluene"}]},{"t":"p","text":"9.74"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Xylene"}]},{"t":"p","text":"9.74"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Ammonia"}]},{"t":"p","text":"5.28"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Antimony"}]},{"t":"p","text":"8.90"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Antimony trioxide"}]},{"t":"p","text":"7.50"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Arsenic"}]},{"t":"p","text":"8.90"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Arsenic trioxide"}]},{"t":"p","text":"6.82"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Barium sulfide"}]},{"t":"p","text":"4.60"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Bromine"}]},{"t":"p","text":"8.90"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Cadmium"}]},{"t":"p","text":"8.90"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Chlorine"}]},{"t":"p","text":"5.40"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Chromium"}]},{"t":"p","text":"8.90"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Chromite"}]},{"t":"p","text":"3.04"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Potassium dichromate"}]},{"t":"p","text":"3.38"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Sodium dichromate"}]},{"t":"p","text":"3.74"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Cobalt"}]},{"t":"p","text":"8.90"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Cupric sulfate"}]},{"t":"p","text":"3.74"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Cupric oxide"}]},{"t":"p","text":"7.18"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Cuprous oxide"}]},{"t":"p","text":"7.94"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Hydrochloric acid"}]},{"t":"p","text":"0.58"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Hydrogen fluoride"}]},{"t":"p","text":"8.46"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Lead oxide"}]},{"t":"p","text":"8.28"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Mercury"}]},{"t":"p","text":"8.90"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Nickel"}]},{"t":"p","text":"8.90"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Phosphorus"}]},{"t":"p","text":"8.90"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Stannous chloride"}]},{"t":"p","text":"5.70"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Stannic chloride"}]},{"t":"p","text":"4.24"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Zinc chloride"}]},{"t":"p","text":"4.44"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Zinc sulfate"}]},{"t":"p","text":"3.80"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Potassium hydroxide"}]},{"t":"p","text":"0.44"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Sodium hydroxide"}]},{"t":"p","text":"0.56"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Sulfuric acid"}]},{"t":"p","text":"0.52"},{"t":"text","text":"\n"},{"t":"p","children":[{"t":"text","text":"Nitric acid"}]},{"t":"p","text":"0.48."},{"t":"text","text":"\n"},{"t":"text","text":"\n","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4661/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Termination"},{"t":"content","children":[{"t":"p","text":"No tax shall be imposed by this section after ","children":[{"t":"text","text":"December 31, 2031","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}