### Question
Can you define what ozone-depleting chemical means?


### Answer
**Ozone-depleting chemical** is defined as the following in *26 U.S.C. § 4682*:

> any substance—



(A) which, at the time of the sale or use by the manufacturer, producer, or importer, is listed as an ozone-depleting chemical in the table contained in paragraph (2), and



(B) which is manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing

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

