§4682. Definitions and special rules — Inbound Citations
26 U.S.C. § 4682
Cited by 6 provisions in release 119-102.
Citations to §4682(a)(1)
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(1) any ozone-depleting chemical sold or used by the manufacturer, producer, or importer thereof, and
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(A) The amount of the tax imposed by subsection (a) on each pound of ozone-depleting chemical shall be an amount equal to—(i) the base tax amount, multiplied by(ii) the ozone-depletion factor for such chemical.
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(A) The amount of the tax imposed by subsection (a) on any imported taxable product shall be the amount of tax which would have been imposed by subsection (a) on the ozone-depleting chemicals used as materials in the manufacture or production of such product if such ozone-depleting chemicals had been sold in the United States on the date of the sale of such imported taxable product.
Citations to §4682(b)
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(ii) the ozone-depletion factor for such chemical.
Citations to §4682(c)(1)
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(2) any imported taxable product sold or used by the importer thereof.
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(A) The amount of the tax imposed by subsection (a) on any imported taxable product shall be the amount of tax which would have been imposed by subsection (a) on the ozone-depleting chemicals used as materials in the manufacture or production of such product if such ozone-depleting chemicals had been sold in the United States on the date of the sale of such imported taxable product.