§ 4131. Imposition of tax

• (a) There is hereby imposed a tax on any taxable vaccine sold by the manufacturer, producer, or importer thereof.
• (b)
  • (1) The amount of the tax imposed by subsection (a) shall be 75 cents per dose of any taxable vaccine.
  • (2) 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.
• (c) The tax imposed by this section shall apply—
  • (1) after December 31, 1987 , and before January 1, 1993 , and
  • (2) during periods after the date of the enactment of the Revenue Reconciliation Act of 1993.