C H. 3 8 — I M P O R T TAXES
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CHAPTER 38--IMPORT TAXES SUBCHAPTER A. Petroleum products. SUBCHAPTER B. Coal. SUBCHAPTER C. Copper.
SUBCHAPTER D. L u m b e r. SUBCHAPTER E. Animal and vegetable oils and seeds.
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SUBCHAPTER F. Oleomargarine.
SUBCHAPTER G. Special provisions applicable to i m p o r t taxes.
Subchapter A—Petroleum Products fe)i;
Sec. 4521. Imposition of tax.
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SEC. 4521. IMPOSITION OF TAX.
I n addition to any other tax or duty imposed by law, there is hereby imposed upon the following articles imported into the United States, unless treaty provisions of the United States otherwise provide, a tax at the rates specified. For the purposes of such tax, the term "United States" includes Puerto Rico. (1) C R U D E PETROLEUM, FUEL, AND GASOLINE.—Crude petroleum, fuel oil derived from petroleum, gas oil derived from petroleum, and all liquid derivatives of crude petroleum, except lubricating oil and gasoline or other motor fuel, one-half cent per gallon. (2) GASOLINE OR OTHER MOTOR FUEL.—Gasoline or other motor fuel, 2)^ cents per gallon. (3) LUBRICATING OIL.—Lubricating oil, 4 cents per gallon. (4) PARAFFIN AND OTHER WAX PRODUCTS.—Paraffin and other petroleum wax products, 1 cent per pound.
§4521(4)
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