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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle D. Miscellaneous Excise Taxes |
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Chapter 38. ENVIRONMENTAL TAXES |
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SubChapter C. Tax on Certain Imported Substances |
| § 4671. Imposition of tax |
| § 4672. Definitions and special rules |
Prior Provisions
A prior subchapter C related to tax on hazardous wastes, consisted of sections 4681 and 4682, prior to repeal by Pub. L. 99–499, title V, § 514(a)(1),