26 U.S.C. § 4661 — Imposition of tax

1. (a)General ruleThere is hereby imposed a tax on any taxable chemical sold by the manufacturer, producer, or importer thereof.
2. (b)Amount of TaxThe amount of tax imposed by subsection (a) shall be determined in accordance with the following table: In the case of:The tax is the following amount per ton: Acetylene$9.74 Benzene9.74 Butane9.74 Butylene9.74 Butadiene9.74 Ethylene9.74 Methane6.88 Napthalene9.74 Propylene9.74 Toluene9.74 Xylene9.74 Ammonia5.28 Antimony8.9 Antimony trioxide7.5 Arsenic8.9 Arsenic trioxide6.82 Barium sulfide4.6 Bromine8.9 Cadmium8.9 Chlorine5.4 Chromium8.9 Chromite3.04 Potassium dichromate3.38 Sodium dichromate3.74 Cobalt8.9 Cupric sulfate3.74 Cupric oxide7.18 Cuprous oxide7.94 Hydrochloric acid0.58 Hydrogen fluoride8.46 Lead oxide8.28 Mercury8.9 Nickel8.9 Phosphorus8.9 Stannous chloride5.7 Stannic chloride4.24 Zinc chloride4.44 Zinc sulfate3.8 Potassium hydroxide0.44 Sodium hydroxide0.56 Sulfuric acid0.52 Nitric acid0.48.
3. (c)TerminationNo tax shall be imposed by this section after December 31, 2031.