§4662. Definitions and special rules — Inbound Citations
26 U.S.C. § 4662
Cited by 20 provisions in release 119-102.
Citations to §4662(a)
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(2) The terms “taxable chemical” and “United States” have the respective meanings given such terms by section 4662(a).
Citations to §4662(a)(1)
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(a) There is hereby imposed a tax on any taxable chemical sold by the manufacturer, producer, or importer thereof.
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(1) Except as provided in paragraph (2), the amount of the tax imposed by subsection (a) with respect to any taxable substance shall be the amount of the tax which would have been imposed by section 4661 on the taxable chemicals used as materials in the manufacture or production of such substance if such taxable chemicals had been sold in the United States for use in the manufacture or production of such taxable substance.
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(B) the Secretary determines, in consultation with the Administrator of the Environmental Protection Agency and the Commissioner of U.S. Customs and Border Protection, that taxable chemicals constitute more than 20 percent of the weight (or more than 20 percent of the value) of the materials used to produce such substance (determined on the basis of the predominant method of production).
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(2) The terms “taxable chemical” and “United States” have the respective meanings given such terms by section 4662(a).
Citations to §4662(a)(4)
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(1) There is hereby imposed on coal from mines located in the United States sold by the producer, a tax equal to the rate per ton determined under subsection (b).
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(2) The amount of the tax imposed by paragraph (1) with respect to a ton of coal shall not exceed the applicable percentage (determined under subsection (b)) of the price at which such ton of coal is sold by the producer.
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(4) The term “ton” means 2,000 pounds.
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(b) The amount of tax imposed by subsection (a) shall be determined in accordance with the following table:
Citations to §4662(b)(2)
Citations to §4662(b)(5)
Citations to §4662(b)(7)
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(b) The amount of tax imposed by subsection (a) shall be determined in accordance with the following table:
Citations to §4662(b)(9)
Citations to §4662(d)(2)
Citations to §4662(d)(3)
Citations to §4662(d)(4)
Citations to §4662(e)
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(A) Except as provided in subparagraph (B), rules similar to the rules of section 4662(e) (other than section 4662(e)(2)(A)(ii)(II)) shall apply for purposes of this subchapter.
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(g) Rules similar to the rules of section 4662(e) (other than section 4662(e)(2)(A)(ii)(II)) shall apply for purposes of this chapter.
Citations to §4662(e)(2)(A)(ii)(II)
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(A) Except as provided in subparagraph (B), rules similar to the rules of section 4662(e) (other than section 4662(e)(2)(A)(ii)(II)) shall apply for purposes of this subchapter.
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(g) Rules similar to the rules of section 4662(e) (other than section 4662(e)(2)(A)(ii)(II)) shall apply for purposes of this chapter.