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S. 850: A Bill to amend the Internal Revenues Code of 1954 to impose a fee on the importation of crude oil or refined petroleum products. Introduced in the Senate of the United States, One Hundred First Congress, First Session, April 19, 1989

Book ·
OSTI ID:5334758
Senate bill 850 would amend the Internal Revenue Code of 1986 to impose a fee on the importation of crude oil or refined petroleum products. The excise tax would be imposed on the first sale within the US of any crude oil, refined product, or petrochemical feedstock or petrochemical derivative that has been imported and on the use within the US of these materials when imported if no tax has been imposed prior to its use. The rate to taxation, the determination of average price, and the liability for payment of tax are described. Registration, procedures, and penalties are also described. The effective date is on or after enactment of the bill.
OSTI ID:
5334758
Country of Publication:
United States
Language:
English

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