26 U.S.C. § 4131
§ 4131. Imposition of tax
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
There is hereby imposed a tax on any taxable vaccine sold by the manufacturer, producer, or importer thereof.
The amount of the tax imposed by subsection (a) shall be 75 cents per dose of any taxable vaccine.
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.
The tax imposed by this section shall apply—
after December 31, 1987, and before January 1, 1993, and
during periods after the date of the enactment of the Revenue Reconciliation Act of 1993.