### Question
How does ENVIRONMENTAL TAXES define newly listed chemical?


### Answer
Under *26 U.S.C. § 4682*, **newly listed chemical** is defined as:

> any substance which appears in the table contained in subsection (a)(2) below Halon-2402

#### Citation:
  - *26 U.S.C. § 4682*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 38-ENVIRONMENTAL TAXES > Subchapter D-Ozone-Depleting Chemicals, Etc.**

