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Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel›motor vehicles

§ 48.4062(a)-1 Specific parts or accessories.

26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes · 2026 edition · updated 2026-10-04 · United States

Spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, which are suitable for use on or in connection with, or as component parts of, automobile trucks, other automobiles, tractors, or other vehicles enumerated in section 4061(a), are considered parts of, or accessories for, such articles whether or not primarily designed or adapted for such use.

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▸Contents — 26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes
26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes

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