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Excise Taxes.
- Source :
- Tax Adviser; Apr2022, p12-15, 3p
- Publication Year :
- 2022
-
Abstract
- The article reports that U.S. President Joe Biden signed into law the Infrastructure Investment and Jobs Act which provisions is the reinstatement and modification of the Superfund excise tax on chemicals and imported taxable substances. It mentions Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) was enacted to create a hazardous substance. It also mentions taxpayers should develop excise tax compliance procedures and reporting processes.
Details
- Language :
- English
- ISSN :
- 00399957
- Database :
- Complementary Index
- Journal :
- Tax Adviser
- Publication Type :
- Periodical
- Accession number :
- 156328474