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U.S. Department of Energy
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H. R. 838: A Bill to amend the Internal Revenue Code of 1986 to impose a fee on the importation of crude oil or refined petroleum products. Introduced in the House of Representatives, One Hundred Third Congress, First Session, February 4, 1993

Book ·
OSTI ID:6351472
H.R. 838 may be cited as the [open quotes]Energy Security Tax Act.[close quotes] The purpose of this Bill is to impose a fee on imported crude oil or refined petroleum products. In general, Subtitle E of the Internal Revenue Code of 1986 is to be amended by adding at the end thereof the following new chapter: [open quotes]Chapter 55--Imported Crude Oil, Refined Petroleum Products, and Petrochemical Feedstocks or Derivatives.[close quotes] Section 5886 will be concerned with Imposition of Tax; Section 5887 with Definitions; Section 5888 with Procedures, Returns, and Penalties; and Section 5890 with Adjustment for inflation.
OSTI ID:
6351472
Country of Publication:
United States
Language:
English