Internal Revenue Code section 4661
E947433
Internal Revenue Code section 4661 is the federal tax provision that imposes an excise tax on the manufacture, production, or importation of certain hazardous chemicals to help fund environmental cleanup efforts under the Superfund program.
Statements (30)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal tax provision
ⓘ
section of the Internal Revenue Code ⓘ |
| administeredBy | Internal Revenue Service NERFINISHED ⓘ |
| appliesTo |
importation of certain hazardous chemicals
ⓘ
manufacture of certain hazardous chemicals ⓘ production of certain hazardous chemicals ⓘ |
| associatedWith | environmental remediation funding ⓘ |
| benefits | federal environmental cleanup programs ⓘ |
| codifiedIn | Title 26 of the United States Code NERFINISHED ⓘ |
| earmarksRevenueFor | Hazardous Substance Superfund NERFINISHED ⓘ |
| enforcedBy | Internal Revenue Service NERFINISHED ⓘ |
| hasLegalEffect | creates liability for excise tax on listed chemicals ⓘ |
| hasPolicyGoal |
discourage use of hazardous chemicals
ⓘ
internalize environmental costs of hazardous chemicals ⓘ |
| hasTaxBase | sale or use of listed taxable chemicals ⓘ |
| hasTaxpayer |
importer of taxable chemicals
ⓘ
manufacturer of taxable chemicals ⓘ producer of taxable chemicals ⓘ |
| imposes | excise tax on certain chemicals ⓘ |
| jurisdiction | United States federal law NERFINISHED ⓘ |
| linkedTo |
Internal Revenue Code section 4662
NERFINISHED
ⓘ
Internal Revenue Code section 4671 NERFINISHED ⓘ |
| partOf | Internal Revenue Code NERFINISHED ⓘ |
| purpose |
to help fund environmental cleanup efforts
ⓘ
to support the Superfund program ⓘ |
| relatedTo |
Comprehensive Environmental Response, Compensation, and Liability Act
NERFINISHED
ⓘ
Superfund chemical excise taxes ⓘ |
| requires | payment of tax on taxable chemicals when sold or used ⓘ |
| subjectMatter | taxation of hazardous chemicals ⓘ |
| taxType | excise tax ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.