Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
Tires, Tubes, and Tread Rubber
26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 48.4071-1 Imposition and rates of tax.
- § 48.4071-2 Determination of weight.
- § 48.4071-3 Imposition of tax on tires and tubes delivered to manufacturer's retail…
- § 48.4071-4 Original equipment tires on imported articles.
- § 48.4072-1 Definitions.
- § 48.4073 [Reserved]
- § 48.4073-1 Exemption of tires of certain sizes.
- § 48.4073-2 Exemption of tires with internal wire fastening.
- § 48.4073-3 Exemption of tread rubber used for recapping nonhighway tires.
- § 48.4073-4 Other tax-free sales.
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