taxable chemical
Defined in 1 place of the United States Code.
Except as provided in subsection (b), the term “taxable chemical” means any substance—
(A) which is listed in the table under section 4661(b), and
(B) which is manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing.
Source
- 201326 U.S.C. § 4662Internal Revenue Code · Definitions and special rules · for purposes of this subchapter
Except as provided in subsection (b), the term "taxable chemical" means any substance—
(A) which is listed in the table under section 4661(b), 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. § 4662Internal Revenue Code · Definitions and special rules · for purposes of this subchapter