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  1. Regulations
    All Titles
  2. title 26
    Internal Revenue
  3. chapter I-i17
    CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 48
    PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
  5. subpart H
    Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
  6. subjgrp 13
    Tires, Tubes, and Tread Rubber

Subjgrp 13. Tires, Tubes, and Tread Rubber

  • § 48.4071-1 - Imposition and rates of tax.
  • § 48.4071-2 - Determination of weight.
  • § 48.4071-3 -
  • § 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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