Code of Federal Regulations > Title 26 > Chapter I > Part 52 - PART 52—ENVIRONMENTAL TAXES

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

§ 52.0-1 - Introduction.

§ 52.4681-1 - Taxes imposed with respect to ozone-depleting chemicals.

§ 52.4682-1 - Ozone-depleting chemicals.

§ 52.4682-2 - Qualifying sales.

§ 52.4682-3 - Imported taxable products.

§ 52.4682-4 - Floor stocks tax.

§ 52.4682-5 - Exports.