§ 4132. Definitions and special rules
(a)
Definitions relating to taxable vaccines
For purposes of this subchapter—
(1)
Taxable vaccine
The term “taxable vaccine” means any of the following vaccines which are manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing:
(b)
Credit or refund where vaccine returned to manufacturer, etc., or destroyed
(1)
In general
Under regulations prescribed by the Secretary, whenever any vaccine on which tax was imposed by section
4131 is—
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.
(c)
Other special rules
(1)
Certain uses treated as sales
Any manufacturer, producer, or importer of a vaccine which uses such vaccine before it is sold shall be liable for the tax imposed by section
4131 in the same manner as if such vaccine were sold by such manufacturer, producer, or importer.
(3)
Fractional part of a dose
In the case of a fraction of a dose, the tax imposed by section
4131 shall be the same fraction of the amount of such tax imposed by a whole dose.