26 CFR Topic
Tires, Tubes, and Tread Rubber
June 25, 2020
§
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 outlet
§
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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