Definitions and special rules

For purposes of this subchapter— The term “taxable vaccine” means any of the following vaccines which are manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing: The term “vaccine” means any substance designed to be administered to a human being for the prevention of 1 or more diseases. The term “United States” has the meaning given such term by section 4612(a)(4). The term “importer” means the person entering the vaccine for consumption, use, or warehousing. Under regulations prescribed by the Secretary, whenever any vaccine on which tax was imposed by section 4131 is— Paragraph (1) shall apply to any returned or destroyed vaccine only with respect to claims filed within 6 months after the date the vaccine is returned or destroyed. No credit or refund shall be allowed or made under paragraph (1) with respect to any vaccine unless the person who paid the tax establishes that he— No tax shall be imposed by section 4131 on the sale of any vaccine if tax was imposed by section 4131 on any prior sale of such vaccine and such tax is not abated, credited, or refunded. Any manufacturer, producer, or importer of a vaccine which uses such vaccine before it is sold shall be liable for the tax imposed by section 4131 in the same manner as if such vaccine were sold by such manufacturer, producer, or importer. Section 4221(a)(2) shall not apply to any vaccine shipped to a possession of the United States. In the case of a fraction of a dose, the tax imposed by section 4131 shall be the same fraction of the amount of such tax imposed by a whole dose. The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by section 4131.