ITG FAQ #2 Answer-Who is liable for the excise tax on an ozone-depleting chemical (ODCs)?


Tax is imposed on an ODC when it is first sold by its manufacturer or importer. The manufacturer or importer is liable for the tax. For the taxable ODCs and tax rates, see the Form 6627 instructionsPDF. If the tribe is a manufacturer or importer, it is liable, as is any other entity that fits this description.

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