26 U.S.C. § 4131: Imposition of tax

There is hereby imposed a tax on any taxable vaccine sold by the manufacturer, producer, or importer thereof. The amount of the tax imposed by subsection (a) shall be 75 cents per dose of any taxable vaccine. If any taxable vaccine is described in more than 1 subparagraph of section 4132(a)(1), the amount of the tax imposed by subsection (a) on such vaccine shall be the sum of the amounts for the vaccines which are so included. after December 31, 1987 , and before January 1, 1993 , and during periods after the date of the enactment of the Revenue Reconciliation Act of 1993. which was sold by the manufacturer, producer, or importer on or before the date of the enactment of this Act [ Aug. 10, 1993 ], on which no tax was imposed by section 4131 of the Internal Revenue Code of 1986 (or, if such tax was imposed, was credited or refunded), and which is held on such date by any person for sale or use, The person holding any taxable vaccine to which the tax imposed by paragraph (1) applies shall be liable for such tax. The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall prescribe by regulations. The tax imposed by paragraph (1) shall be paid on or before the last day of the 6th month beginning after the date of the enactment of this Act. For purposes of this subsection, terms used in this subsection which are also used in section 4131 of such Code shall have the respective meanings such terms have in such section. All provisions of law, including penalties, applicable with respect to the taxes imposed by section 4131 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 4131.”