§4061 — [§§4061 to 4063. Repealed. Pub. L. 98–369, div. A, title VII, §735(a)(1), July 18, 1984, 98 Stat. 980 ] Section 4061, acts Aug. 16, 1954, ch. 736, 68A Stat. 481 ; Mar. 30, 1955, ch. 18, §3(a)(2), 69 Stat. 14 ; Aug. 12, 1955, ch. 865, §1, 69 Stat. 709 ; Mar. 29, 1956, ch. 115, §3(a)(2), 70 Stat. 66 ; June 29, 1956, ch. 462, title II, §203, 70 Stat. 388 ; Mar. 29, 1957, Pub. L. 85–12, §3(a)(1), 71 Stat. 9 ; June 30, 1958, Pub. L. 85–475, §3(a)(1), 72 Stat. 259 ; June 30, 1959, Pub. L. 86–75, §3(a)(1), 73 Stat. 157 ; June 30, 1960, Pub. L. 86–564, title II §202(a)(1), 74 Stat. 290 ; June 29, 1961, Pub. L. 87–61, title II, §204, 75 Stat. 126 ; June 30, 1961, Pub. L. 87–72, §3(a)(1), 75 Stat. 193 ; June 28, 1962, Pub. L. 87–508, §3(a)(1), 76 Stat. 114 ; June 29, 1963, Pub. L. 88–52, §3(a)(1), 77 Stat. 72 ; June 30, 1964, Pub. L. 88–348, §2(a)(1), 78 Stat. 237 ; June 21, 1965, Pub. L. 89–44, title II, §201, 79 Stat. 136 ; Mar. 15, 1966, Pub. L. 89–368, title II, §201(a), 80 Stat. 65 ; Apr. 12, 1968, Pub. L. 90–285, §1(a)(1), 82 Stat. 92 ; June 28, 1968, Pub. L. 90–364, title I, §105(a)(1), 82 Stat. 265 ; Dec. 30, 1969, Pub. L. 91–172, title VII, §702(a)(1), 83 Stat. 660 ; Dec. 31, 1970, Pub. L. 91–605, title III, §303(a)(3), (4), 84 Stat. 1743 ; Dec. 31, 1970, Pub. L. 91–614, title II, §201(a)(1), 84 Stat. 1843 ; Dec. 10, 1971, Pub. L. 92–178, title IV, §401(a)(1), (g) (1), 85 Stat. 530 , 533; May 5, 1976, Pub. L. 94–280, title III, §303(a)(3), (4), 90 Stat. 456 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1906(b)(13)(A), 90 Stat. 1834 ; Nov. 6, 1978, Pub. L. 95–599, title V, §502(a)(2), (3), 92 Stat. 2756 ; Jan. 6, 1983, Pub. L. 97–424, title V, §512(a)(1), (2), 96 Stat. 2173 , 2174, related to imposition of tax on trucks, buses, tractors, etc.

5 cases·1 distinguished·4 cited

Statute Text — 26 U.S.C. §4061

Statute text not available for this section.

Treasury Regulations

Treas. Reg. §Treas. Reg. §145.4061-1 Application to manufacturers tax
Treas. Reg. §Treas. Reg. §48.4061(a)-1 Imposition of tax; exclusion for light-duty trucks, etc
Treas. Reg. §Treas. Reg. §48.4061(a)-1(a) Imposition of tax—(1) In general.
Treas. Reg. §Treas. Reg. §48.4061(a)-1(b) Rate and computation of tax—(1) In general.
Treas. Reg. §Treas. Reg. §48.4061(a)-1(c) Liability for tax.
Treas. Reg. §Treas. Reg. §48.4061(a)-1(d) Highway vehicle—(1) Definition.
Treas. Reg. §Treas. Reg. §48.4061(a)-1(e) Sale of a chassis or body for use as a component of a vehicle other than a highway vehicle—(1) In general.
Treas. Reg. §Treas. Reg. §48.4061(a)-1(f) Exclusion of light-duty trucks, buses, and related articles from tax—(1) In general.
Treas. Reg. §Treas. Reg. §48.4061(a)-1(i) §48.4061(a)-1(i)
Treas. Reg. §Treas. Reg. §48.4061(a)-1(v) With respect to articles sold after January 31, 1972, the manufacturer's gross vehicle weight rating must take into account the strength of the chassis frame, the axle capacity and placement, and the spring, brake, rim, and tire capacities.
Treas. Reg. §Treas. Reg. §48.4061(a)-2 Bonding of importers
Treas. Reg. §Treas. Reg. §48.4061(a)-2(a) The name and address of the importer.
Treas. Reg. §Treas. Reg. §48.4061(a)-2(b) That bond under this section is not required of such importer.
Treas. Reg. §Treas. Reg. §48.4061(a)-2(c) The name and address of the importer of such articles.
Treas. Reg. §Treas. Reg. §48.4061(a)-2(d) If the articles are to be released from customs custody to a person other than the importer, the name and address of such other person.
Treas. Reg. §Treas. Reg. §48.4061(a)-2(e) That the importer has given a bond which the district director finds sufficient to protect the interests of the United States with respect to any tax under section 4061(a) for which liability may be incurred in respect of such articles.
Treas. Reg. §Treas. Reg. §48.4061(a)-2(f) Secured by any other acceptable collateral.
Treas. Reg. §Treas. Reg. §48.4061(a)-2(i) Bond required.
Treas. Reg. §Treas. Reg. §48.4061(a)-2(v) Returned to the United States after having been sold in the United States and exported.
Treas. Reg. §Treas. Reg. §48.4061(a)-3 Definitions
Treas. Reg. §Treas. Reg. §48.4061(a)-3(a) Automobile truck.
Treas. Reg. §Treas. Reg. §48.4061(a)-3(b) Other automobile.
Treas. Reg. §Treas. Reg. §48.4061(a)-3(c) Tractor.
Treas. Reg. §Treas. Reg. §48.4061(a)-4 Parts or accessories sold on or in connection with chasis, bodies, etc
Treas. Reg. §Treas. Reg. §48.4061(a)-4(a) In general.

5 Citing Cases

Uniband, Inc., Petitioner 140 T.C. No. 13 · 2013

§§ 4061(a), 4218(a)"); or for tax under section 511(a)(2)(b) on the unrelated business income oftribally owned colleges or universities, see sec. 7871(a)(5). TMBCI has no "inherent" immunity from Federal income tax that Uniband could share. - 21 - 2. No treaty exempts TMBCI from Federal income tax. Next Uniband asserts that TMBCI has an exemption f

Uniband, Inc. v. Commissioner 140 T.C. 230 · 2013

§§ 4061(a), 4218(a)”); or for tax under section 511(a)(2)(b) on the unrelated business income of tribally owned colleges or universities, see sec. 7871(a)(5). TMBCI has no “inherent” immunity from Federal income tax that Uniband could share. 2. No treaty exempts TMBCI from Federal income tax. Next Uniband asserts that TMBCI has an exemption from inc

United States v. King Mountain Tobacco Company 899 F.3d 954 · Cir.

Worldwide Equipment, Inc. v. United States 605 F.3d 319 · Cir.

Hostar Marine Transport Systems, Inc. v. United States 592 F.3d 202 · Cir.