Source: http://www.law.cornell.edu/uscode/text/26/subtitle-D?quicktabs_8=0
Timestamp: 2014-11-27 08:52:38
Document Index: 478257235

Matched Legal Cases: ['§ 4001', '§ 4061', '§ 4231', '§ 4371', '§ 4401', '§ 4461', '§ 4501', '§ 4521', '§ 4611', '§ 4701', '§ 4901', '§ 4911', '§ 4940', '§ 4971', '§ 4981', '§ 4985', '§ 4999', '§ 5000', '§ 5000', '§ 5000', '§ 5000', '§ 301', '§ 10907', '§ 9017', '§ 10907', '§ 1501', '§ 6301', '§ 802', '§ 11801', '§ 6202', '§ 7841', '§ 1941', '§ 10712', '§ 9319', '§ 67', '§ 512', '§ 310', '§ 211', '§ 101', '§ 4', '§ 1307', '§ 1605', '§ 1904', '§ 1016', '§ 101', '§ 2', '§ 9008', '§ 1404', '§ 1404', '§ 9009', '§ 10904', '§ 1405', '§ 1405', '§ 9010', '§ 10905', '§ 1406', '§ 1406', '§ 1406', '§ 10905']

26 U.S. Code Subtitle D - Miscellaneous Excise Taxes | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle D 26 U.S. Code Subtitle D - Miscellaneous Excise Taxes
CHAPTER 31—RETAIL EXCISE TAXES (§§ 4001–4053)
CHAPTER 32—MANUFACTURERS EXCISE TAXES (§§ 4061_to_4063–4227)
CHAPTER 33—FACILITIES AND SERVICES (§§ 4231_to_4234–4294,_4295)
CHAPTER 34—TAXES ON CERTAIN INSURANCE POLICIES (§§ 4371–4377)
CHAPTER 35—TAXES ON WAGERING (§§ 4401–4424)
CHAPTER 36—CERTAIN OTHER EXCISE TAXES (§§ 4461–4495_to_4498)
[CHAPTER 37—REPEALED] (§ 4501_to_4503)
[CHAPTER 38—REPEALED] (§§ 4521–4601_to_4603)
CHAPTER 38—ENVIRONMENTAL TAXES (§§ 4611–4682)
CHAPTER 39—REGISTRATION-REQUIRED OBLIGATIONS (§ 4701)
CHAPTER 40—GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES (§§ 4901–4907)
CHAPTER 41—PUBLIC CHARITIES (§§ 4911–4912)
CHAPTER 42—PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS (§§ 4940–4967)
CHAPTER 43—QUALIFIED PENSION, ETC., PLANS (§§ 4971–4980I)
CHAPTER 44—QUALIFIED INVESTMENT ENTITIES (§§ 4981–4982)
CHAPTER 45—PROVISIONS RELATING TO EXPATRIATED ENTITIES (§ 4985)
CHAPTER 46—GOLDEN PARACHUTE PAYMENTS (§ 4999)
CHAPTER 47—CERTAIN GROUP HEALTH PLANS (§ 5000)
CHAPTER 48—MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE (§ 5000A)
CHAPTER 49—COSMETIC SERVICES (§ 5000B)
CHAPTER 50—FOREIGN PROCUREMENT (§ 5000C)
Retail excise taxes
Manufacturers excise taxes
Taxes on certain insurance policies
Taxes on wagering
Certain other excise taxes
[37.
Registration-required obligations
General provisions relating to occupational taxes
Private foundations; and certain other tax-exempt organizations
Qualified pension, etc., plans
Provisions relating to expatriated entities
Certain group health plans
Maintenance of minimum essential coverage
2011—Pub. L. 111–347, title III, § 301(a)(2),Jan. 2, 2011, 124 Stat. 3666, added item for chapter 50.
2010—Pub. L. 111–148, title X, § 10907(c),Mar. 23, 2010, 124 Stat. 1020, added item for chapter 49.
Pub. L. 111–148, title IX, § 9017(b),Mar. 23, 2010, 124 Stat. 872, which directed amendment of analysis by adding item for chapter 49, was not executed in view of Pub. L. 111–148, title X, § 10907(a),Mar. 23, 2010, 124 Stat. 1020, which provided that the amendments made by section 9017 ofPub. L. 111–148were deemed null, void, and of no effect.
Pub. L. 111–148, title I, § 1501(c), title VI, § 6301(e)(2)(B)(ii),Mar. 23, 2010, 124 Stat. 249, 747, added items for chapters 34 and 48 and struck out former item for chapter 34 “Documentary stamp taxes”.
2004—Pub. L. 108–357, title VIII, § 802(c)(2),Oct. 22, 2004, 118 Stat. 1568, added item for chapter 45.
1990—Pub. L. 101–508, title XI, § 11801(b)(17),Nov. 5, 1990, 104 Stat. 1388–522, struck out item for chapter 37 “Sugar, coconut and palm oil”.
1989—Pub. L. 101–239, title VI, § 6202(b)(4)(B), title VII, § 7841(d)(4),Dec. 19, 1989, 103 Stat. 2233, 2428, substituted semicolon for comma in item for chapter 42 and struck out “large” after “Certain” in item for chapter 47.
1988—Pub. L. 100–418, title I, § 1941(b)(3)(A),Aug. 23, 1988, 102 Stat. 1324, struck out item for chapter 45 “Windfall profit tax on domestic crude oil”.
1987—Pub. L. 100–203, title X, § 10712(c)(8),Dec. 22, 1987, 101 Stat. 1330–467, substituted “and certain other tax-exempt organizations” for “black lung benefit trusts” in item for chapter 42.
1986—Pub. L. 99–509, title IX, § 9319(d)(2),Oct. 21, 1986, 100 Stat. 2012, added item for chapter 47.
1984—Pub. L. 98–369, div. A, title I, § 67(d)(2),July 18, 1984, 98 Stat. 587, added item for chapter 46.
1983—Pub. L. 97–424, title V, § 512(b)(2)(B),Jan. 6, 1983, 96 Stat. 2177, substituted “Retail excise taxes” for “Special fuels” in item for chapter 31.
1982—Pub. L. 97–248, title III, § 310(b)(4)(B),Sept. 3, 1982, 96 Stat. 598, added item for chapter 39.
1980—Pub. L. 96–510, title II, § 211(b),Dec. 11, 1980, 94 Stat. 2801, added item for chapter 38.
Pub. L. 96–223, § 101(a)(2),Apr. 2, 1980, 94 Stat. 250, added item for chapter 45.
1978—Pub. L. 95–227, § 4(c)(2)(C),Feb. 10, 1978, 92 Stat. 22, inserted “, black lung benefit trusts” after “foundations” in item for chapter 42.
1976—Pub. L. 94–455, title XIII, § 1307(d)(3)(A), title XVI, § 1605(c), title XIX, §§ 1904(b)(7)(E), (10)(G), 1952(n)(6),Oct. 4, 1976, 90 Stat. 1728, 1755, 1815, 1818, 1846, substituted “41. Public charities” for “41. Interest equalization tax” added item for chapter 44 and struck out items for chapters “38. Import taxes” and “39. Regulatory taxes”.
1974—Pub. L. 93–406, title II, § 1016(b)(2),Sept. 2, 1974, 88 Stat. 932, added item for chapter 43.
1969—Pub. L. 91–172, title I, § 101(j)(59),Dec. 30, 1969, 83 Stat. 532, added item for chapter 42.
1964—Pub. L. 88–563, § 2(b),Sept. 2, 1964, 78 Stat. 841, added item for chapter 41.
Pub. L. 111–148, title IX, § 9008,Mar. 23, 2010, 124 Stat. 859, as amended by Pub. L. 111–152, title I, § 1404(a),Mar. 30, 2010, 124 Stat. 1064, provided that:
“(A) the covered entity’s branded prescription drug sales taken into account during the preceding calendar year, bear to
“With respect to a covered entity’s aggregate branded prescription drug sales during the calendar year that are: The percentage of such sales taken into account is: Not more than $5,000,000
More than $5,000,000 but not more than $125,000,000
More than $125,000,000 but not more than $225,000,000
More than $225,000,000 but not more than $400,000,000
More than $400,000,000
“(3) Secretarial determination.—The Secretary of the Treasury shall calculate the amount of each covered entity’s fee for any calendar year under paragraph (1). In calculating such amount, the Secretary of the Treasury shall determine such covered entity’s branded prescription drug sales on the basis of reports submitted under subsection (g) and through the use of any other source of information available to the Secretary of the Treasury.
$4,100,000,000
$2,800,000,000.
“(A) In general.—For purposes of this subsection, all persons treated as a single employer under subsection (a) or (b) ofsection 52 of the Internal Revenue Code of 1986 or subsection (m) or (o) ofsection 414 of such Code shall be treated as a single covered entity.
“(B) Inclusion of foreign corporations.—For purposes of subparagraph (A), in applying subsections (a) and (b) ofsection 52 of such Code to this section, section 1563 of such Code shall be applied without regard to subsection (b)(2)(C) thereof.
“(i) any prescription drug the application for which was submitted under section 505(b) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 355
“(ii) any biological product the license for which was submitted under section 351(a) of the Public Health Service Act (42 U.S.C. 262
“(B) Prescription drug.—For purposes of subparagraph (A)(i), the term ‘prescription drug’ means any drug which is subject to section 503(b) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 353
“(2) for purposes of section 275 of such Code, shall be considered to be a tax described in section 275
“(g) Reporting Requirement.—Not later than the date determined by the Secretary of the Treasury following the end of any calendar year, the Secretary of Health and Human Services, the Secretary of Veterans Affairs, and the Secretary of Defense shall report to the Secretary of the Treasury, in such manner as the Secretary of the Treasury prescribes, the total branded prescription drug sales for each covered entity with respect to each specified government program under such Secretary’s jurisdiction using the following methodology:
“(2) Medicare part b program.—The Secretary of Health and Human Services shall report, for each covered entity and for each branded prescription drug of the covered entity covered by the Medicare Part B program under section 1862(a) of the Social Security Act [42 U.S.C. 1395y
(a)], the product of—
“(A) the per-unit average sales price (as defined in section 1847A(c) of the Social Security Act [42 U.S.C. 1395w–3a
(c)]) or the per-unit Part B payment rate for a separately paid branded prescription drug without a reported average sales price, and
“(h) Secretary.—For purposes of this section, the term ‘Secretary’ includes the Secretary’s delegate.
[Pub. L. 111–152, title I, § 1404(b),Mar. 30, 2010, 124 Stat. 1064, provided that: “The amendments made by this section [amending section 9008 ofPub. L. 111–148, set out above] shall take effect as if included in section 9008 of the Patient Protection and Affordable Care Act [Pub. L. 111–148].”]
Pub. L. 111–148, title IX, § 9009,Mar. 23, 2010, 124 Stat. 862, as amended by Pub. L. 111–148, title X, § 10904(a),Mar. 23, 2010, 124 Stat. 1016, provided for the imposition of an annual fee on medical device manufacturers and importers in calendar years beginning after 2010, prior to repeal by Pub. L. 111–152, title I, § 1405(d),Mar. 30, 2010, 124 Stat. 1065.
[Pub. L. 111–152, title I, § 1405(d),Mar. 30, 2010, 124 Stat. 1065, provided that the repeal of section 9009 ofPub. L. 111–148, formerly set out above, is effective as of Mar. 23, 2010.]
Pub. L. 111–148, title IX, § 9010, title X, § 10905(a)–(f), Mar. 23, 2010, 124 Stat. 865, 1017–1019, as amended by Pub. L. 111–152, title I, § 1406(a),Mar. 30, 2010, 124 Stat. 1065, provided that:
“(A) the covered entity’s net premiums written with respect to health insurance for any United States health risk that are taken into account during the preceding calendar year, bears to
“With respect to a covered entity’s net premiums written during the calendar year that are: The percentage of net premiums written that are taken into account is: Not more than $25,000,000
More than $25,000,000 but not more than $50,000,000
“(3) Secretarial determination.—The Secretary shall calculate the amount of each covered entity’s fee for any calendar year under paragraph (1). In calculating such amount, the Secretary shall determine such covered entity’s net premiums written with respect to any United States health risk on the basis of reports submitted by the covered entity under subsection (g) and through the use of any other source of information available to the Secretary.
“(A) In general.—For purposes of this subsection, all persons treated as a single employer under subsection (a) or (b) ofsection 52 of the Internal Revenue Code of 1986 or subsection (m) or (o) ofsection 414 of such Code shall be treated as a single covered entity (or employer for purposes of paragraph (2)).
$11,300,000,000
$13,900,000,000
$14,300,000,000.
“(2) for purposes of section 275 of such Code shall be considered to be a tax described in section 275
“(1) In general.—Not later than the date determined by the Secretary following the end of any calendar year, each covered entity shall report to the Secretary, in such manner as the Secretary prescribes, the covered entity’s net premiums written with respect to health insurance for any United States health risk for such calendar year.
“(A) In general.—In the case of any understatement of a covered entity’s net premiums written with respect to health insurance for any United States health risk for any calendar year, there shall be paid by the covered entity making such understatement, an amount equal to the excess of—
“(i) the amount of the covered entity’s fee under this section for the calendar year the Secretary determines should have been paid in the absence of any such understatement, over
“(B) Understatement.—For purposes of this paragraph, an understatement of a covered entity’s net premiums written with respect to health insurance for any United States health risk for any calendar year is the difference between the amount of such net premiums written as reported on the return filed by the covered entity under paragraph (1) and the amount of such net premiums written that should have been reported on such return.
“(1) Secretary.—The term ‘Secretary’ means the Secretary of the Treasury or the Secretary’s delegate.
“(C) any medicare supplemental health insurance (as defined in section 1882(g)(1) of the Social Security Act [42 U.S.C. 1395ss
(g)(1)]).
[Pub. L. 111–152, title I, § 1406(a)(3)(C),Mar. 30, 2010, 124 Stat. 1065, which directed amendment of section 9010(c) ofPub. L. 111–148, set out above, by substituting “subparagraph (C) or (D)” for “subparagraph (C)(i)(I), (D)(i)(I), or (E)(i)” in par. (3)(A), was executed by making the substitution in concluding provisions of par. (3), to reflect the probable intent of Congress.]
[Pub. L. 111–152, title I, § 1406(b),Mar. 30, 2010, 124 Stat. 1067, provided that: “The amendments made by this section [amending section 9010 ofPub. L. 111–148, set out above] shall take effect as if included in section 9010 of the Patient Protection and Affordable Care Act [Pub. L. 111–148].”]
[Pub. L. 111–148, title X, § 10905(g),Mar. 23, 2010, 124 Stat. 1019, provided that: “The amendments made by this section [amending section 9010 ofPub. L. 111–148, set out above] shall take effect as if included in the enactment of section 9010.”]