26Title 26The US tax code, read & explained

26 U.S.C. § 4131

§ 4131. Imposition of tax

137 words · amended 2 times · cited by 4 other sections

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Added in 1987 by the Omnibus Budget Reconciliation Act of 1987. Last changed August 5, 1997 by the Taxpayer Relief Act of 1997.

Every change, newest first (3)
  1. August 5, 1997Taxpayer Relief Act of 1997
  2. August 10, 1993Omnibus Budget Reconciliation Act of 1993
  3. December 22, 1987Omnibus Budget Reconciliation Act of 1987 · added this section

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Structure

  1. (a) General rule
  2. (b) Amount of tax
  3. (c) Application of section
(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.