PUBLIC LAW 96-510—DEC. 11, 1980 "In the case of: Acetylene Benzene Butane Butylene Butadiene Ethylene Methane Naphthalene Propylene Toluene Xylene Ammonia Antimony Antimony trioxide Arsenic Arsenic trioxide Barium sulfide Bromine Cadmium Chlorine Chromium Chromite Potassium dichromate Sodium dichromate Cobalt Cupric sulfate Cupric oxide Cuprous oxide Hydrochloric acid Hydrogen Lead oxide Mercury Nickel Phosphorus Stannous chloride Stannic chloride Zinc chloride Zinc sulfate Potassium hydroxide Sodium hydroxide Sulfuric acid Nitric acid
fluoride
94 STAT. 2799
The tax is the following amount per ton $4.87 4.87 4.87 4.87 4.87 4.87 3.44 4.87 4.87 4.87 4.87 2.64 4.45 3.75 4.45 3.41 2.30 4.45 4.45 2.70 4.45 1.52 1.69 1.87 4.45 1.87 3.59 3.97 0.29 4.23 4.14 4.45 4.45 4.45 2.85 2.12 2.22 1.90 0.22 0.28 0.26 0.24
"(c) TERMINATION.—No tax shall be imposed under this section during any period during which no tax is imposed under section 4611(a). "SEC. 4662. DEFINITIONS AND SPECIAL RULES.
Ante, p. 2797. 26 USC 4662.
"(a) DEFINITIONS.—For purposes of this subchapter— "(1) TAXABLE CHEMICAL.—Except as provided in subsection (b), the term 'taxable chemical' means any substance— "(A) which is listed in the table under section 4661(b), and Ante, p. 2798. "(B) which is manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing. "(2) UNITED STATES.—The term 'United States' has the meaning given such term by section 4612(a)(4). Ante, p. 2798. "(3) IMPORTER.—The term 'importer' means the person entering the taxable chemical for consumption, use, or warehousing. "(4) TON.—The term 'ton' means 2,000 pounds. In the case of any taxable chemical which is a gas, the term 'ton' means the amount of such gas in cubic feet which is the equivalent of 2,000 pounds on a molecular weight basis.
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