There is hereby imposed a tax on any taxable chemical sold by the manufacturer, producer, or importer thereof.
The amount of the tax imposed by subsection (a) shall be determined in accordance with the following table:
For periods before 1992, the item relating to xylene in the preceding table shall be applied by substituting "10.13" for "4.87".
No tax shall be imposed under this section during any period during which the Hazardous Substance Superfund financing rate under section 4611 does not apply.
(Added Pub. L. 96–510, title II, §211(a), Dec. 11, 1980, 94 Stat. 2798; amended Pub. L. 99–499, title V, §513(a), Oct. 17, 1986, 100 Stat. 1761; Pub. L. 99–509, title VIII, §8032(c)(3), Oct. 21, 1986, 100 Stat. 1958.)
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