Title 26

PART 52

Part 52 - Environmental Taxes

PART 52 - ENVIRONMENTAL TAXES Authority:26 U.S.C. 7805.

Section 52.4682-3 also issued under 26 U.S.C. 4682(c)(2);

Section 52.4682-5 also issued under 26 U.S.C. 4662(e)(4).

• Authority: 26 U.S.C. 7805.

26:19.0.1.1.3.0.1.1	SECTION 52.0-1	52.0-1 Introduction.
26:19.0.1.1.3.0.1.2	SECTION 52.4681-1	52.4681-1 Taxes imposed with respect to ozone-depleting chemicals.
26:19.0.1.1.3.0.1.3	SECTION 52.4682-1	52.4682-1 Ozone-depleting chemicals.
26:19.0.1.1.3.0.1.4	SECTION 52.4682-2	52.4682-2 Qualifying sales.
26:19.0.1.1.3.0.1.5	SECTION 52.4682-3	52.4682-3 Imported taxable products.
26:19.0.1.1.3.0.1.6	SECTION 52.4682-4	52.4682-4 Floor stocks tax.
26:19.0.1.1.3.0.1.7	SECTION 52.4682-5	52.4682-5 Exports.

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