Chapter 38. ENVIRONMENTAL TAXES  


SubChapter A. Tax on Petroleum
SubChapter B. Tax on Certain Chemicals
SubChapter C. Tax on Certain Imported Substances
SubChapter D. Ozone-Depleting Chemicals, Etc.

Prior Provisions

Prior Provisions

A prior chapter 38, consisting of sections 4521 to 4603 and relating to import taxes, was repealed by Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77, and Pub. L. 94–455, title XIX, § 1904(a)(15), Oct. 4, 1976, 90 Stat. 1814.

Amendments

Amendments

1989—Pub. L. 101–239, title VII, § 7506(b), Dec. 19, 1989, 103 Stat. 2369, added item for subchapter D.

1986—Pub. L. 99–499, title V, § 515(b), Oct. 17, 1986, 100 Stat. 1769, added item for subchapter C.

Pub. L. 99–499, title V, § 514(a)(2), Oct. 17, 1986, 100 Stat. 1767, struck out item for subchapter C.

1980—Pub. L. 96–510, title II, § 231(b), Dec. 11, 1980, 94 Stat. 2804, added item for subchapter C.

Pub. L. 96–510, title II, § 211(a), Dec. 11, 1980, 94 Stat. 2797, added chapter 38 and analysis of subchapters consisting of items A and B.