Page:United States Statutes at Large Volume 101 Part 2.djvu/1123

 PUBLIC LAW 100-203—DEC. 22, 1987

101 STAT. 1330-329

"SEC. 4132. DEFINITIONS AND SPECIAL RULES.

26 USC 4132.

"(a) DEFINITIONS RELATING TO TAXABLE VACCINES.—For purposes

of this subchapter— "(1) TAXABLE VACCINE.—The term 'taxable vaccine' means any vaccine— "(A) which is listed in the table contained in section 4131(b)(1), and "(B) which is manufactured or produced in the United States or entered into the United States for consumption, ^ use, or warehousing. -''' "(2) DPT VACCINE.—The term 'DPT vaccine' means any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. "(3) DT VACCINE.—The term 'DT vaccine' means any vaccine (other than a DPT vaccine) containing diphtheria toxoid or tetanus toxoid. "(4) MMR VACCINE,—The term "MMR vaccine' means any vaccine against measles, mumps, or rubella. Not more than 1 tax shall be imposed by section 4131 on any MMR vaccine by reason of being a vaccine against more than 1 of measles, mumps, or rubella. "(5) POLIO VACCINE.—The term 'polio vaccine' means any vaccine containing polio virus. "(6) VACCINE.—The term 'vaccine' means any substance designed to be administered to a human being for the prevention of 1 or more diseases. "(7) UNITED STATES.—The term 'United States' has the meaning given such term by section 4612(a)(4). "(8) IMPORTER.—The term 'importer* means the person entering the vaccine for consumption, use, or warehousing.

.^^ ' •'

"(b) CREDIT OR REFUND WHERE VACCINE RETURNED TO MANUFACTURER, ETC., OR DESTROYED.—

1

"(1) IN GENERAL.—Under regulations prescribed by the Secretary, whenever any vaccine on which tax was imposed by section 4131 is— "(A) returned (other than for resale) to the person who paid such tax, or "(B) destroyed, the Secretary shall abate such tax or allow a credit, or pay a refund (without interest), to such person equal to the tax paid under section 4131 with respect to such vaccine. "(2) CLAIM MUST BE FILED WITHIN 6 MONTHS.—Paragraph (1)

shall apply to any returned or destroyed vaccine only with respect to claims filed within 6 months after the date the vaccine is returned or destroyed. ^

"(3) CONDITION OF ALLOWANCE OF CREDIT OR REFUND.—No

credit or refund shall be allowed or made under paragraph (1) with respect to any vaccine unless the person who paid the tax establishes that he— "(A) has repaid or agreed to repay the amount of the tax fi >'! •> ^Q |.jjg ultimate purchaser of the vaccine, or "(B) has obtained the written consent of such purchaser '^ ' to the allowance of the credit or the making of the refund. "(4) TAX IMPOSED ONLY ONCE.—No tax shall be imposed by section 4131 on the sale of any vaccine if tax was imposed by

'

'.',

^ ^^

�