
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4131]

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

(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

    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.


                               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.''

                  Section Referred to in Other Sections

    This section is referred to in sections 4132, 4221, 6416, 9510 of 
this title; title 42 section 1396s.
