ozone-depleting chemical
Defined in 1 place of the United States Code.
The term “ozone-depleting chemical” means any substance—
(A) which, at the time of the sale or use by the manufacturer, producer, or importer, is listed as an ozone-depleting chemical in the table contained in paragraph (2), and
(B) which is manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing.
Source
- 1994–present26 U.S.C. § 4682Internal Revenue Code · Definitions and special rules · for purposes of this subchapter