import, export, and other activities related to supplying coal, petroleum products, and natural gas to a consumer, not otherwise covered elsewhere in this subchapter as determined by the Administrator of the Environmental Protection Agency. (7) Energy-intensive manufactured good (A) In general The term energy-intensive manufactured good means any manufactured good (other than any petroleum product or fossil fuel) for which not less than 5 percent of the cost of which is attributable to energy costs, as determined by the Secretary. (B) List of energy-intensive manufactured goods (i) Initial list Not later than 180 days after the date of the enactment of this Act, the Secretary shall publish a list of goods which qualify as energy-intensive manufactured goods. (ii) Updates Not less frequently than annually, the Secretary shall update the list published under this subparagraph. (8) Ton (A) In general The term ton means 1,000 kilograms. In the case of any greenhouse gas which is a gas, the term ton means the amount of such gas in cubic meters which is the equivalent of 1,000 kilograms on a molecular weight basis. (B) Fractional part of ton In the case of a fraction of a ton, any fee imposed by this subchapter on such fraction shall be the same fraction of the amount of such fee imposed on a whole ton. (9) United States The term United States has the meaning given such term by section 4612(a)(4). (b) Other rules (1) Assessment and collection Payment of the fee imposed by sections 4691, 4692, and 4693 shall be assessed and collected in the same manner as taxes under this subtitle. (2) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the provisions of this subchapter. . (b) Clerical amendment The table of subchapters for chapter 38 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: SUBCHAPTER E—Carbon dioxide and other greenhouse gas emission fees . (c) Effective date The amendments made by this section shall apply to taxable years