A bill to amend the Internal Revenue Code of 1954 to impose a retailers excise tax on certain nonreturnable bottles and cans, and to provide that the collections of such tax shall be paid over to the municipalities in which such bottles or cans were sold.

Summary

Imposes a retailers excise tax under the Internal Revenue Code of (1) 10 cents per container for containers with a capacity of less than 20 ounces; and (2) 25 cents per container for containers with a capacity of more than 20 ounces on nonreturnable bottles and cans. Provides that the collections of such tax shall be paid over to the municipalities in which such bottles or cans were sold.

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Documents

1 official file

• Introduced in House

  summary · EN · 20 February 1975

  Open at official source

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