Page:United States Statutes at Large Volume 103 Part 3.djvu/299

 PUBLIC LAW 101-239—DEC. 19, 1989 103 STAT. 2367 the Environmental Protection Agency under 40 CFR Part 82 (as in effect on September 14, 1989). "(ii) 1986 EXPORT PERCENTAGE.— A person's 1986 export percentage is the percentage equal to the ozone- depletion factor adjusted pounds of ozone-depleting chemicals manufactured or produced by such person during 1986 which were exported during 1986, divided by the ozone-depletion factor adjusted pounds of all ozone-depleting chemicals manufactured or produced by such person during 1986. The percentage deter- ^ mined under the preceding sentence shall be based on data published by the Environmental Protection Agency. "(e) OTHER DEFINITIONS.—For purposes of this subchapter— "(1) IMPORTER.— The term 'importer' mesms the person enter- ing the article for consumption, use, or warehousing. "(2) UNITED STATES. —The term 'United States' has the mean- ing given such term by section 4612(a)(4). "(f) SPECIAL RULES.— "(1) FRACTIONAL PARTS OP A POUND.—In the case of a fraction of a pound, the tax imposed by this subchapter shall be the same fraction of the amount of such tax imposed on a whole pound. " (2) DISPOSITION OF REVENUES FROM PUERTO RICO AND THE VIRGIN ISLANDS. —The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by this subchapter. " (g) PHASE-IN OF TAX ON CERTAIN SUBSTANCES. — " (1) TREATMENT FOR 1990. — "(A) HALONS. —The term 'ozone-depleting chemical' shall not include halon-1211, halon-1301, or halon-2402 with re- spect to any sale or use during 1990. "(B) CHEMICALS USED IN RIGID FOAM INSULATION. —No tax shall be imposed by section 4681— "(i) on the use during 1990 of any substance in the manufacture of rigid foam insulation, "(ii) on the sale during 1990 by the manufacturer, producer, or importer of any substance— J "(I) for use by the purchaser in the manufacture V '' of rigid foam insulation, or "(II) for resale by the purchaser to a second purchaser for such use by the second purchaser, or "(iii) on the sale or use during 1990 by the importer of any rigid foam insulation. Clause (ii) shall apply only if the manufacturer, producer, and importer, and the 1st and 2d purchasers (if any) meet such registration requirements as may be prescribed by the Sec- retary. "(2) TREATMENT FOR 199I, 1992, AND 1993.— "(A) HALONS. —The tax imposed by section 4681 during 1991, 1992, or 1993 by reason of the treatment of halon- 1211, halon-1301, and halon-2402 as ozone-depleting chemi- cals shall be the applicable percentage (determined under the following table) of the amount of such tax which would (but for this subparagraph) be imposed.

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