§4131. Imposition of tax — Inbound Citations

Citations to 26 U.S.C. § 4131 as a whole

• 26 U.S.C. § 4132(b)(1)

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  (1) Under regulations prescribed by the Secretary, whenever any vaccine on which tax was imposed by section 4131 is—

  (A) returned (other than for resale) to the person who paid such tax, or

  (B) destroyed,

  the Secretary shall abate such tax or allow a credit, or pay a refund (without interest), to such person equal to the tax paid under section 4131 with respect to such vaccine.
• 26 U.S.C. § 4132(b)(4)

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  (4) No tax shall be imposed by section 4131 on the sale of any vaccine if tax was imposed by section 4131 on any prior sale of such vaccine and such tax is not abated, credited, or refunded.
• 26 U.S.C. § 4132(c)(1)

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  (1) Any manufacturer, producer, or importer of a vaccine which uses such vaccine before it is sold shall be liable for the tax imposed by section 4131 in the same manner as if such vaccine were sold by such manufacturer, producer, or importer.
• 26 U.S.C. § 4132(c)(3)

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  (3) In the case of a fraction of a dose, the tax imposed by section 4131 shall be the same fraction of the amount of such tax imposed by a whole dose.
• 26 U.S.C. § 4221(a)

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  (a) Under regulations prescribed by the Secretary, no tax shall be imposed under this chapter (other than under section 4121 or 4081) on the sale by the manufacturer (or under subchapter C of chapter 31 on the first retail sale) of an article—

  (1) for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by such second purchaser in further manufacture,

  (2) for export, or for resale by the purchaser to a second purchaser for export,

  (3) for use by the purchaser as supplies for vessels or aircraft,

  (4) to a State or local government for the exclusive use of a State or local government,

  (5) to a nonprofit educational organization for its exclusive use, or

  (6) to a qualified blood collector organization (as defined in section 7701(a)(49)) for such organization’s exclusive use in the collection, storage, or transportation of blood,

  but only if such exportation or use is to occur before any other use. Paragraphs (4), (5), and (6) shall not apply to the tax imposed by section 4064. In the case of taxes imposed by section 4051 or 4071, paragraphs (4) and (5) shall not apply on and after October 1, 2028. In the case of the tax imposed by section 4131, paragraphs (3), (4), and (5) shall not apply and paragraph (2) shall apply only if the use of the exported vaccine meets such requirements as the Secretary may by regulations prescribe. In the case of taxes imposed by subchapter C or D, paragraph (6) shall not apply.
• 26 U.S.C. § 6416(b)(2)

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  (2) The tax paid under chapter 32 (or under subsection (a) or (d) of section 4041 in respect of sales or under section 4051) in respect of any article shall be deemed to be an overpayment if such article was, by any person—

  (A) exported;

  (B) used or sold for use as supplies for vessels or aircraft;

  (C) sold to a State or local government for the exclusive use of a State or local government;

  (D) sold to a nonprofit educational organization for its exclusive use;

  (E) sold to a qualified blood collector organization (as defined in section 7701(a)(49)) for such organization’s exclusive use in the collection, storage, or transportation of blood;

  (F) in the case of any tire taxable under section 4071(a), sold to any person for use as described in section 4221(e)(3); or

  (G) in the case of gasoline, used or sold for use in the production of special fuels referred to in section 4041.

  Subparagraphs (C), (D), and (E) shall not apply in the case of any tax paid under section 4064. In the case of the tax imposed by section 4131, subparagraphs (B), (C), (D), and (E) shall not apply and subparagraph (A) shall apply only if the use of the exported vaccine meets such requirements as the Secretary may by regulations prescribe. This paragraph shall not apply in the case of any tax imposed under section 4041(a)(1) or 4081 on diesel fuel or kerosene and any tax paid under section 4121. Subparagraphs (C) and (D) shall not apply in the case of any tax imposed on gasoline under section 4081 if the requirements of subsection (a)(4) are not met. In the case of taxes imposed by subchapter C or D of chapter 32, subparagraph (E) shall not apply.
• 26 U.S.C. § 9510(b)(1)

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  (1) There are hereby appropriated to the Vaccine Injury Compensation Trust Fund amounts equivalent to the net revenues received in the Treasury from the tax imposed by section 4131 (relating to tax on certain vaccines).
• 26 U.S.C. § 9510(b)(2)(A)

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  (A) the taxes received in the Treasury under section 4131 (relating to tax on certain vaccines), over