Page:United States Statutes at Large Volume 104 Part 2.djvu/829

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PUBLIC LAW 101-508—NOV. 5, 1990 104 STAT. 1388-421 (A) LIABILITY FOR TAX. —A person holding cigarettes on any tax-increase date to which any tax imposed by paragraph (1) applies shall be liable for such tax. (B) METHOD OF PAYMENT. — The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall prescribe by regulations. (C) TIME FOR PAYMENT. —The tax imposed by paragraph (1) shall be paid on or before the 1st June 30 following the tax-increase date. (5) DEFINITIONS.—For purposes of this subsection— (A) TAX-INCREASE DATE. —The term "tax-increase date" means January 1, 1991, and January 1, 1993. (B) OTHER DEFINITIONS.—Terms used in this subsection which are also used in section 5702 of the Internal Revenue Code of 1986 shall have the respective meanings such terms have in such section. (C) SECRETARY. —The term "Secretary" means the Secretary of the Treasury or his delegate. (6) CONTROLLED GROUPS.—Rules similar to the rules of section 11201(e)(6) shall apply for purposes of this subsection. (7) OTHER LAWS APPLICABLE.—Al l provisions of law, including penalties, applicable with respect to the taxes imposed by section 5701 of such Code shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply to the floor stocks taxes imposed by paragraph (1), to the same extent as if such taxes were imposed by such section 5701. SEC. 11203. ADDITIONAL CHEMICALS SUBJECT TO TAX ON OZONE- DEPLETING CHEMICALS. (a) GENERAL RULE.— (1) The table set forth in section 4682(a)(2) (defining ozonedepleting chemical) is amended by striking the period after the last item and by adding at the end thereof the following new items: "Carbon tetrachloride Tetrachloromethane Methyl chloroform 1,1,1-trichloroethane CFC-13 CF3C1 CFC-111 C2FC15 CFC-112 C2F2C14 CFC-211 C3FC17 CPC-212 C3F2C16 CFC-213 C3F3C15 CFC-214 C3F4C14 CFC-215 C3F5C13 CFC-216 C3F6C12 CFC-217 C3F7CI." (2) The table set forth in section 46820t>) is amended by striking the period after the last item and by adding at the end thereof the following new items: "Carbon tetrachloride 1.1 Methyl chloroform 0.1 CFC-13 1.0 CFC-111 1.0 CFC-112 1.0 CFC-211 1.0 CFC-212 1.0 CFC-213 1.0 CFC-214 1.0 CFC-215 1.0 CFC-216 1.0 CFC-217 1.0."