§4071 — Imposition of tax
3 cases·3 cited
Statute Text — 26 U.S.C. §4071
There is hereby imposed on taxable tires sold by the manufacturer, producer, or importer thereof a tax at the rate of 9.45 cents (4.725 cents in the case of a biasply tire or super single tire) for each 10 pounds so much of the maximum rated load capacity thereof as exceeds 3,500 pounds.
Under regulations prescribed by the Secretary, if the manufacturer, producer, or importer of any tire delivers such tire to a retail store or retail outlet of such manufacturer, producer, or importer, he shall be liable for tax under subsection (a) in respect of such tire in the same manner as if it had been sold at the time it was delivered to such retail store or outlet. This subsection shall not apply to an article in respect to which tax has been imposed by subsection (a). Subsection (a) shall not apply to an article in respect of which tax has been imposed by this subsection.
For the purposes of subsection (a), if an article imported into the United States is equipped with tires—
the importer of the article shall be treated as the importer of the tires with which such article is equipped, and
the sale of the article by the importer thereof shall be treated as the sale of the tires with which such article is equipped.
This subsection shall not apply with respect to the sale of an automobile bus chassis or an automobile bus body.
On and after October 1, 2028, the taxes imposed by subsection (a) shall not apply.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §48.4071-1 Imposition and rates of tax
- Treas. Reg. §Treas. Reg. §48.4071-1(a) Imposition of tax—(1) Imposition of tax before January 1, 1984.
- Treas. Reg. §Treas. Reg. §48.4071-1(b) §48.4071-1(b)
- Treas. Reg. §Treas. Reg. §48.4071-1(c) Liability for tax.
- Treas. Reg. §Treas. Reg. §48.4071-1(d) Recapped or retreaded tires.
- Treas. Reg. §Treas. Reg. §48.4071-1(i) Tires weighing not more than 40 pounds—0 cents.
- Treas. Reg. §Treas. Reg. §48.4071-2 Determination of weight
- Treas. Reg. §Treas. Reg. §48.4071-2(a) In general—(1) Tires.
- Treas. Reg. §Treas. Reg. §48.4071-2(b) Alternative method of determining weight of tires after December 31, 1983.
- Treas. Reg. §Treas. Reg. §48.4071-3 Imposition of tax on tires and tubes delivered to manufacturer's retail outlet
- Treas. Reg. §Treas. Reg. §48.4071-3(a) General rule.
- Treas. Reg. §Treas. Reg. §48.4071-3(b) Definition of retail outlet.
- Treas. Reg. §Treas. Reg. §48.4071-3(c) Delivery—(1) In general.
- Treas. Reg. §Treas. Reg. §48.4071-3(d) Special rules—(1) Retail outlets which also sell at wholesale.
- Treas. Reg. §Treas. Reg. §48.4071-3(i) §48.4071-3(i)
- Treas. Reg. §Treas. Reg. §48.4071-4 Original equipment tires on imported articles
3 Citing Cases
Presumably because that definition also applies to section 4051's heavy-vehicle retail tax, section 4071's highway-vehicle-tires tax, and section 4481's annual heavy-vehicle use tax.
Presumably because that definition also applies to section 4051’s heavy-vehicle retail tax, section 4071’s highway-vehicle-tires tax, and section 4481’s annual heavy-vehicle use tax.