Sec. 4671. Imposition of tax. 4672. Definitions and special rules. PRIOR PROVISIONS A prior subchapter C related to tax on hazardous wastes, consisted of sections 4681 and 4682, prior to repeal by Pub. L. 99- 499, title V, Sec. 514(a)(1), Oct. 17, 1986, 100 Stat. 1767.