Imposes an excise tax under the Internal Revenue Code on fuels containing sulphur and on emissions of sulphur oxides from a stationary source into the atmosphere. Exempts the excise tax upon fuels sold to a manufacturer, producer, or importer for resale by him. (Adds 26 U.S.C. 4111-13, 4496-98)
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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