Internal Revenue Code:Sec. 4131. Imposition of tax

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 32 - MANUFACTURERS EXCISE TAXES
        Subchapter C - Certain Vaccines
      

Statute

    Sec. 4131. Imposition of tax
 
    (a) General rule
      There is hereby imposed a tax on any taxable vaccine sold by the
    manufacturer, producer, or importer thereof.
    (b) Amount of tax
      (1) In general
        The amount of the tax imposed by subsection (a) shall be 75
      cents per dose of any taxable vaccine.
      (2) Combinations of vaccines
        If any taxable vaccine is described in more than 1 subparagraph
      of section 4132(a)(1), the amount of the tax imposed by
      subsection (a) on such vaccine shall be the sum of the amounts
      for the vaccines which are so included.
    (c) Application of section
      The tax imposed by this section shall apply -
        (1) after December 31, 1987, and before January 1, 1993, and
        (2) during periods after the date of the enactment of the
      Revenue Reconciliation Act of 1993.
 

Sources

    (Added Pub. L. 100-203, title IX, Sec. 9201(a), Dec. 22, 1987, 101
    Stat. 1330-327; amended Pub. L. 103-66, title XIII, Sec. 13421(a),
    Aug. 10, 1993, 107 Stat. 565; Pub. L. 105-34, title IX, Sec.
    904(a), Aug. 5, 1997, 111 Stat. 873.)
 

References in Text

                             REFERENCES IN TEXT
      The date of the enactment of the Revenue Reconciliation Act of
    1993, referred to in subsec. (c)(2), is the date of enactment of
    Pub. L. 103-66, which was approved Aug. 10, 1993.
 

Miscellaneous

                                 AMENDMENTS
      1997 - Subsec. (b). Pub. L. 105-34 amended subsec. (b)
    generally.  Prior to amendment, subsec. (b) read as follows:
      ''(b) Amount of Tax. -
        ''(1) In general. - The amount of the tax imposed by subsection
      (a) shall be determined in accordance with the following table:
                                                             The tax per
     ''If the taxable vaccine is:                               dose is:
          DPT vaccine                                              $4.56
          DT vaccine                                                0.06
          MMR vaccine                                               4.44
          Polio vaccine                                            0.29.
        ''(2) Combinations of vaccines. - If any taxable vaccine is
      included in more than 1 category of vaccines in the table
      contained in paragraph (1), the amount of the tax imposed by
      subsection (a) on such vaccine shall be the sum of the amounts
      determined under such table for each category in which such
      vaccine is so included.''
      1993 - Subsec. (c). Pub. L. 103-66 amended subsec. (c)
    generally.  Prior to amendment, subsec. (c) related to termination
    of tax if amounts collected exceeded projected fund liability.
                      EFFECTIVE DATE OF 1997 AMENDMENT
      Section 904(d) of Pub. L. 105-34 provided that: ''The amendments
    made by this section (amending this section and section 4132 of
    this title) shall take effect on the day after the date of the
    enactment of this Act (Aug. 5, 1997).''
                               EFFECTIVE DATE
      Section 9201(d) of Pub. L. 100-203 provided that: ''The
    amendments made by this section (enacting this section and section
    4132 of this title and amending sections 4221 and 6416 of this
    title) shall take effect on January 1, 1988.''
                              FLOOR STOCKS TAX
      Section 13421(c) of Pub. L. 103-66 provided that:
      ''(1) Imposition of tax. - On any taxable vaccine -
        ''(A) which was sold by the manufacturer, producer, or importer
      on or before the date of the enactment of this Act (Aug. 10,
      1993),
        ''(B) on which no tax was imposed by section 4131 of the
      Internal Revenue Code of 1986 (or, if such tax was imposed, was
      credited or refunded), and
        ''(C) which is held on such date by any person for sale or use,
    there is hereby imposed a tax in the amount determined under
    section 4131(b) of such Code.
      ''(2) Liability for tax and method of payment. -
        ''(A) Liability for tax. - The person holding any taxable
      vaccine to which the tax imposed by paragraph (1) applies shall
      be liable for such tax.
        ''(B) Method of payment. - The tax imposed by paragraph (1)
      shall be paid in such manner as the Secretary shall prescribe by
      regulations.
        ''(C) Time for payment. - The tax imposed by paragraph (1)
      shall be paid on or before the last day of the 6th month
      beginning after the date of the enactment of this Act.
      ''(3) Definitions. - For purposes of this subsection, terms used
    in this subsection which are also used in section 4131 of such Code
    shall have the respective meanings such terms have in such section.
      ''(4) Other laws applicable. - All provisions of law, including
    penalties, applicable with respect to the taxes imposed by section
    4131 of such Code shall, insofar as applicable and not inconsistent
    with the provisions of this subsection, apply to the floor stocks
    taxes imposed by paragraph (1), to the same extent as if such taxes
    were imposed by such section 4131.''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 4132, 4221, 6416, 9510 of
    this title; title 42 section 1396s.