[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4061(a)-1]

[Page 87-93]
 
                       TITLE 26--INTERNAL REVENUE
 
                  CHAPTER I--INTERNAL REVENUE SERVICE,
                       DEPARTMENT OF THE TREASURY
                               (Continued)
 
PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
 Subpart H--Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
 
Sec. 48.4061(a)-1  Imposition of tax; exclusion for light-duty trucks, etc.

    (a) Imposition of tax--(1) In general. Section 4061(a)(1) imposes a 
tax on the sale by the manufacturer, producer, or importer of the 
following articles (including in each case parts and accessories 
therefor sold on or in connection therewith or with the sale thereof):
    (i) Automobile truck and bus chassis and bodies;
    (ii) Truck and bus trailer and semitrailer chassis and bodies; and
    (iii) Tractors of the kind chiefly used for highway transportation 
in combination with a trailer or semitrailer.

For purposes of this section, a sale of an automobile truck or bus, or a 
truck or bus trailer or semitrailer, shall be considered to be a sale of 
a chassis and of a body enumerated in this paragraph (a)(1).
    (2) Special rule applicable to chassis and bodies. A chassis or body 
enumerated in paragraph (a)(1) of this section is taxable under section 
4061(a)(1) only if such chassis or body is, within the meaning of 
paragraph (e) of this section, sold for use as a component part of a 
highway vehicle (as defined in paragraph (d) of this section), which is 
an automobile truck or bus, a truck or bus trailer or semitrailer, or a 
tractor of the kind chiefly used for highway transportation in 
combination with a trailer or semitrailer. Furthermore, a chassis or 
body which is not enumerated in paragraph (a)(1) of this section is not 
taxable under section 4061(a)(1) even though such chassis or body is 
used as a component part of a highway vehicle (e.g., a chassis or body 
of a passenger automobile).
    (3) Equipment installed on chassis or bodies. (i) For purposes of 
the tax imposed by section 4061(a)(1), equipment or machinery installed 
on a taxable chassis or body is considered to be an integral part of the 
taxable chassis or body if the machinery or equipment contributes toward 
the highway transportation function of the chassis or body, regardless 
of whether separate sales of the machinery or equipment would be subject 
to the tax on automotive parts or accessories imposed by section 
4061(b). Therefore, the amount of the sale price of a taxable chassis or 
body that is attributable to such machinery or equipment must be 
included in the tax base when computing the tax due on a manufacturer's 
or importer's sale or use of a taxable chassis or body. Examples of the 
type of machinery or equipment that contribute to the highway 
transportation function of a chassis or body are the following: Loading 
and unloading equipment; towing winches; and all other machinery or 
equipment contributing to either the maintenance or safety of the 
vehicle, the preservation of cargo (other than refrigeration units), or 
the comfort or nvenience of the driver or passengers.
    (ii) Amounts charged for machinery or equipment that is installed on 
a taxable chassis or body are not part of the taxable sale price of the 
chassis or body if (A) such machinery or equipment does not contribute 
toward the highway transportation function of the chassis or body and 
(B) the reasonableness of the charge for the machinery or

[[Page 88]]

equipment is supportable by adequate records. Examples of such machinery 
or equipment are the following: equipment designed to spread materials 
on the highway; machinery or equipment used solely in the operation of 
mobile amusement rides; television equipment mounted in a mobile 
television studio; machine shop equipment mounted in a mobile machine 
shop; and car crushing equipment mounted on the chassis of a mobile car 
crusher.
    (4) Passenger automobile chassis and bodies, motorcycles, etc. No 
tax is imposed under section 4061(a) on the sale of a motorcycle or, in 
the case of a sale made after December 10, 1971, on the sale of 
automobile chassis and bodies not enumerated in paragraph (a)(1) of this 
section, or of trailer and semitrailer chassis and bodies suitable for 
use in combination with passenger automobiles. For tax on certain sales 
made after December 31, 1958, and before December 11, 1971, see 
paragraph (b)(4) of this section.
    (5) Cross references. For additional rules relating to the sale of a 
chassis or body enumerated in this paragraph for use as a component part 
of a highway vehicle, see paragraph (e) of this section. For exclusion 
of certain light-duty highway vehicles, see paragraph (f) of this 
section. For provisions relating to the tax-free sale of bodies to 
certain manufacturers, see section 4063(b) and the regulations 
thereunder. For other exemptions from the tax imposed under section 
4061(a), see sections 4063 and 4221 and the regulations thereunder. For 
special rules relating to the sale by a manufacturer of a vehicle 
consisting of a tax-paid chassis and a body manufactured by him, see 
Sec. 48.4061(a)-5.
    (b) Rate and computation of tax--(1) In general. With respect to the 
articles enumerated in paragraph (a)(1) of this section, the rate of tax 
imposed by section 4061(a)(1) is:


                                                                Percent

(i) For articles sold during the period beginning on January          10
 1, 1959, and ending on September 30, 1979...................
(ii) For articles sold on or after October 1, 1979...........          5


    (2) Determination of price subject to tax. The tax is computed by 
applying to the price for which the article is sold the rate in effect 
at the time of the sale. For definition of the term ``price'' and for 
application of the tax to leases of articles, see sections 4216 and 
4217, respectively, and the regulations thereunder. If an article 
subject to tax under section 4061(a) has equipment mounted thereon to 
perform functions other than in connection with the transportation of 
persons or property, no tax under section 4061(a) attaches to that part 
of the selling price of the completed unit which is reasonably 
attributable to such equipment provided such part of the selling price 
is billed separately on the invoice to the customer or can otherwise be 
established by adequate records. For other rules relating to the sale of 
parts or accessories in connection with the sale of a chassis, body, or 
completed unit, see Sec. 48.4061(a)-4. For special rules relating to the 
determination of selling price when equipment or machinery is 
permanently installed on a taxable chassis or body, see paragraph (a)(3) 
of this section.
    (3) Tax on trailers sold before December 11, 1971. With respect to 
sales made after December 31, 1958, and before December 11, 1971, the 
rate of tax imposed under section 4061(a) on a trailer or semitrailer 
chassis or body that is a highway vehicle within the meaning of 
paragraph (d) of this section depends upon a classification of the 
article. The sale during this period of a trailer or semitrailer chassis 
or body (other than a house trailer) suitable for use in combination 
with passenger automobiles is subject ot tax as set forth in paragraph 
(b)(4) of this section. A trailer suitable for use in combination with a 
passenger automobile which is designed for purposes other than living or 
sleeping, commonly referred to as a ``utility trailer'', is an example 
of a trailer taxable at the 7 percent rate set forth in paragraph (b)(4) 
of this section. The sale of a trailer or semitrailer chassis or body 
that is not suitable for use in combination with passenger automobiles 
is subject to tax as set forth in paragraph (b)(1) of this section.
    (4) Passenger automobile chassis and bodies and related articles 
sold before December 11, 1971. With respect to the sale

[[Page 89]]

after December 31, 1958, and before December 11, 1971, of (i) automobile 
chassis and bodies not enumerated in paragraph (a)(1) of this section or 
(ii) trailer and semitrailer chassis and bodies suitable for use in 
combination with passenger automobiles, the tax imposed by section 
4016(a) is computed in accordance with paragraph (b)(2) of this section 
at the rate of 10 percent for sales prior to June 22, 1965, and at the 
rate of 7 percent thereafter.
    (c) Liability for tax. The tax imposed by section 4061(a) is payable 
by the manufacturer, producer, or importer making the sale.
    (d) Highway vehicle--(1) Definition. For purposes of this 
subchapter, the term ``highway vehicle'' means any self-propelled 
vehicle, or any trailer or semitrailer, designed to perform a function 
of transporting a load over public highways, whether or not also 
designed to perform other functins, but does not include a vehicle 
described in paragraph (d)(2) of this section. For purposes of this 
definition, a vehicle consists of a chassis, or a chassis and a body if 
the vehicle has a body, but does not include the vehicle's load. 
Therefore, in determining whether a vehicle is a ``highway vehicle'', it 
is immaterial that the vehicle is designed to perform a highway 
transportation function for only a particular kind of load, such as 
passengers, furnishings and personal effects (as in a house, office, or 
utility trailer), a special type of cargo, goods, supplies, or 
materials, or, except to the extent otherwise provided in paragraph 
(d)(2)(i) of this section, machinery or equipment specially designed to 
perform some off-highway task unrelated to highway transportation. In 
the case of specially designed machinery or equipment, it is also 
immaterial, except as provided in paragraph (d)(2)(i) of this section, 
that such machinery or equipment is permanently mounted on the vehicle. 
For purposes of paragraph (d) of this section, the term ``transport'' 
includes the term ``tow'', and the term ``public highway'' includes any 
road (whether a Federal highway, State highway, city street, or 
otherwise) in the United States which is not a private roadway. A 
vehicle which is not a highway vehicle within the meaning of this 
paragraph shall be treated as a nonhighway vehicle for purposes of this 
subchapter. Examples of vehicles that are designed to perform a function 
of transporting a load over the public highways are passenger 
automobiles, motorcycles, buses, and highway-type trucks, truck 
tractors, trailers, and semi-trailers.
    (2) Exceptions--(i) Certain specially designed mobile machinery for 
nontransportation functions. A self-propelled vehicle, or trailer or 
semi-trailer, is not a highway vehicle if it (A) consists of a chassis 
to which there has been permanently mounted (by welding, bolting, 
riveting, or other means) machinery or equipment to perform a 
construction, manufacturing, processing, farming, mining, drilling, 
timbering, or operation similar to any one of the foregoing enumerated 
operations if the operation of the machinery or equipment or equipment 
is unrelated to transportation on or off the public highways, (B) the 
chassis has been specially designed to serve only as a mobile carriage 
and mount (and a power source, where applicable) for the particular 
machinery or equipment involved, whether or not such machinery or 
equipment is in operation, and (C) by reason of such special design, 
such chassis could not, without substantial structural modification, be 
used as a component of a vehicle designed to perform a function of 
transporting any load other than that particular machinery or equipment 
or similar machinery or equipment requiring such a specially designed 
chassis.
    (ii) Certain vehicles specially designed for offhighway 
transportation. A self-propelled vehicle, or a trailer or semitrailer, 
is not a highway vehicle if it is (A) specially designed for the primary 
function of transporting a particular type of load other than over the 
public highway in connection with a construction, manufacturing, 
processing, farming, mining, drilling, timbering, or operation similar 
to any one of the foregoing enumerated operations, and (B) if by reason 
of such special design, the use of such vehicle to transport such load 
over the public highways is substantially limited or substantially 
impaired. For purposes of applying the rule of (B) of this subdivision, 
account may be taken of whether

[[Page 90]]

the vehicle may travel at regular highway speeds, requires a special 
permit for highway use, is overweight, overheight or overwidth for 
regular use, and any other relevant considerations. Soley for purposes 
of determinations under this paragraph (d)(2)(ii), where there is 
affixed to the vehicle equiplment used for loading, unloading, storing, 
vending, handling, processing, preserving, or otherwise caring for a 
load transported by the vehicle over the public highways, the functions 
are related to the transportation of a load over the public highways 
even though such functions may be performed off the public highways.
    (iii) Certain trailers and semi-trailers specially designed to 
perform non-transportation functions off the public highways. A trailer 
or semi-trailer is not a highway vehicle if it is specially designed to 
serve no purpose other than providing an enclosed stationary shelter for 
the carrying on of a function which is directly connected with and 
necessary to, and at the off-highway site of, a construction, 
manufacturing, processing, mining, drilling, farming, timbering, or 
operation similar to any one of the foregoing enumerated operations such 
as a trailer specially designed to serve as an office for such an 
operation.
    (3) Optional application. For purposes of this subchapter, if any 
rules existing immediately prior to January 13, 1977 would, if 
applicable, unequivocally resolve an issue involving the definition of a 
highway vehicle with respect to a period prior to such date, at the 
option of the taxpayer, such rules existing prior to such date shall be 
applied to resolve the issue for all periods prior to such date, and the 
rules of paragraphs (d) (1) and (2) of this section, which define the 
term ``highway vehicle'', shall not apply with respect to such issue for 
all periods prior to such date.
    (4) Highway vehicles not subject to section 4061 tax. Although for 
purposes of this paragraph (d) passenger automobiles, automobile 
trailers and semitrailers, motor homes, motorcycles, light-duty trucks, 
etc., will be considered to be highway vehicles because they are 
designed to perform a function of transporting a load over public 
highways, the tax imposed under section 4061(a) does not apply to the 
sale of such vehicles because they either are not articles subject to 
tax under such section or are excluded from tax under section 4061 
(a)(2). See also paragraphs (a)(4) and (f) of this section. Despite the 
fact that passenger automobiles, passenger automobile trailers and semi-
trailers, motor homes, motorcycles, light-duty trucks, etc., are not 
subject to the manufacturers excise tax on highway vehicles imposed by 
section 4061(a), the fact that they are nevertheless considered highway 
vehicles for purposes of this subchapter can be of material significance 
in determining the applicability of such excise taxes as the tax imposed 
by section 4041 (relating to diesel and special motor fuels), the tax 
imposed by section 4071(a)(1) (relating to tires of the type used on 
highway vehicles), or the tax imposed by section 4481 (relating to 
highway use tax on highway motor vehicles). In addition, the definition 
of the term ``highway vehicle'' is material in determining the credits 
or refunds provided by section 6416(b)(2)(I) (relating to diesel fuel 
used in certain highway vehicles), section 6421(a) (relating to gasoline 
used for a nonhighway purpose), section 6424 (relating to lubricating 
oil used otherwise than in a highway motor vehicle), and section 6427(a) 
(relating to diesel or special motor fuel not used for a taxable 
purpose).
    (e) Sale of a chassis or body for use as a component of a vehicle 
other than a highway vehicle--(1) In general. Except as otherwise 
provided in paragraphs (a)(4), (e)(2), or (f) of this section, the sale 
of a chassis or body shall be deemed to be a sale of a chassis or body 
enumerated in paragraph (a)(1) of this section if such chassis or body 
is, in any sense, reasonably suitable for use as a component part of a 
highway vehicle that is either an automobile truck or bus, a truck or 
bus trailer or semitrailer, or a tractor of the kind chiefly used for 
highway transportation in combination with a trailer or semitrailer.
    (2) Exceptions based on unitary concept--(i) Completed vehicles not 
qualifying as highway vehicles. With respect to the sale of a vehicle 
after January

[[Page 91]]

13, 1977 which would otherwise be treated under paragraph (e)(1) of this 
section as a sale of a chassis or body enumerated in paragraph (a)(1) of 
this section, the tax imposed under section 4061(a) shall not apply to 
such sale if the vehicle (considered as a completed unit) is not 
considered to be a highway vehicle within the meaning of paragraph (d) 
of this section.
    (ii) Tax-free sales of chassis and bodies. With respect to the sale 
after January 13, 1977 of a chassis or body (not including the sale of a 
completed vehicle described in paragraph (e)(2)(i) of this section) 
which would otherwise be treated under paragraph (e)(1) of this section 
as a sale of a chassis or body enumerated in paragraph (a)(1) of this 
section, the tax imposed under section 4061(a) shall not apply to such 
sale if the chassis or body is actually sold for use, or for resale for 
use, as a component part of a vehicle that is not a highway vehicle 
within the meaning of paragraph (d) of this section. For purposes of 
determining the liability of the manufacturer or reseller for the tax 
imposed under section 4061(a), the test of the preceding sentence will 
be considered to be met if (A) the purchaser furnishes the statement set 
forth in paragraph (e)(2)(iv) of this section to the seller before the 
manufacturer files a return covering excise taxes for the period in 
which the sale was made, and (B) the manufacturer or reseller complies 
with the requirements set forth in paragraph (e)(2)(iii) of this 
section. However, even though the purchaser and manufacturer (or 
reseller) have complied with the foregoing, the tax imposed under 
section 4061(a), shall apply to such sale if the manufacturer or 
reseller has received a written notification (applicable with respect to 
such sale) from the Internal Revenue Service that sales of a specified 
type or types of chassis or bodies may not be made tax free pursuant to 
this paragraph (e)(2)(ii) until further notification. Any such 
notification issued by the Internal Revenue Service shall be effective 
only with respect to sales after the manufacturer has received such 
notification.
    (iii) Requirements to be met. In order for a manufacturer or 
reseller to sell free of tax under paragraph (e)(2)(ii) of this section 
an otherwise taxable chassis or body, the manufacturer or reseller must:
    (A) Retain in his possession the statement required to be furnished 
by the purchaser and such other evidence as may be furnished by the 
purchaser to support the tax-free sale. Such evidence shall be retained 
for at least 3 years from the due date of the tax that would be due if 
the transaction in question had been a taxable sale; and
    (B) Indicate on the invoice with respect to the sale of the chassis 
or body that the sale of such article is made free of tax under 
paragraph (e)(2)(ii) of this section.
    (iv) Form of statement. In order for an otherwise taxable chassis or 
body to be sold free of tax under paragraph (e)(2)(ii) of this section, 
the purchaser must execute and furnish to the manufacturer or reseller a 
statement that substantially complies with the following form:
                                                  ______________, 19____

    Under the penalty of perjury, the undersigned certifies that he, or 
the ____________________________, (Name of purchaser if other than the 
undersigned) of which he is __________________ (Title), is in the 
business of ______________________ (State nature of business), and that 
the chassis and/or bodies covered by the accompanying order or contract 
for purchase from ____________________ (Name and address of seller) are 
purchased for (check One) ____ {time}  use, or for {time}  resale for 
use, as components of the following type or types of nonhighway 
vehicles:

1.______________________________________________________________________
2.______________________________________________________________________
3.______________________________________________________________________

    The undersigned understands that he must be prepared to establish by 
satisfactory evidence the actual use or disposition of such chassis or 
bodies and that, upon their use or disposition other than use as 
components of a nonhighway vehicle, he consents to be treated as the 
manufacturer of any such chassis or body purchased by him free of the 
tax imposed by section 4061(a).
    The undersigned also understands that he and all guilty parties 
will, for use of this statement to willfully attempt to evade or defeat 
the tax imposed under section 4061, be subject, under section 7201, to a 
fine of not more than $10,000, or imprisonment for not more than 5 
years, or both, together with the costs of prosecution.
    The undersigned agrees to retain in his possession a copy of this 
statement for at least 3 years from its date.


[[Page 92]]


_______________________________________________________________________
                                                             (Signature)
_______________________________________________________________________
                                                               (Address)

    (v) Refund or credit of overpayment. If a purchaser furnished the 
manufacturer with the statement described in paragraph (e)(2)(iv) of 
this section after the time the manufacturer has filed a return covering 
excise taxes for the period in which the sale was made, the manufacturer 
must include the tax on the sale in his return for the period. However, 
in such case, if the conditions prescribed in paragraph (e)(2)(iii) of 
this section are met, a claim for refund of the tax paid on such sale 
may be filed by the manufacturer on Form 843, or a credit taken on a 
subsequent return, in accordance with the provisions of sections 6402(a) 
and 6416(a) and Sec. 48.6416(a)-1.
    (vi) Cross reference. For special rules relating to the sale by a 
manufacturer of a vehicle consisting of a tax-paid chassis and a body 
manufactured by him, see Sec. 48.4061(a)-5.
    (f) Exclusion of light-duty trucks, buses, and related articles from 
tax--(1) In general. (i) No tax is imposed by section 4061(a)(1) on the 
sale after December 10, 1971, of the following articles, if suitable for 
use with a vehicle having a gross vehicle weight of 10,000 pounds or 
less (as determined under paragraph (f)(3) of this section):
    (A) Automobile truck and bus chassis and bodies, and
    (B) Truck trailer and semitrailer chassis and bodies, suitable for 
use with a trailer or semitrailer having a gross vehicle weight of 
10,000 pounds or less (as so determined).
    (ii) For purposes of this part, a chassis or body is suitable for 
use with a vehicle having a gross vehicle weight of 10,000 pounds or 
less (hereafter referred to in this paragraph (f) as a ``light-duty 
vehicle'') if such chassis or body is commonly used with such a vehicle 
or possesses actual, practical, and commercial fitness for such use. A 
truck or bus chassis, sold after December 10, 1971, which is suitable 
for use with a light-duty vehicle, is not subject to the tax imposed by 
section 4061(a)(1) regardless of the body actually mounted thereon. 
Similarly, a truck trailer or semitrailer chassis sold after such date, 
suitable for use with a trailer or semitrailer having a gross vehicle 
weight of 10,000 pounds or less, which trailer or semitrailer is 
suitable for use in connection with a light-duty towing vehicle, is not 
subject to such tax regardless of the body actually mounted thereon. A 
truck or bus body, sold after such date, which is suitable for use with 
a light-duty vehicle, is not subject to such tax even though it may also 
be suitable for use with (and is actually a component of) a vehicle 
having a gross vehicle weight in excess of 10,000 pounds. Similarly, a 
truck trailer or semitrailer body sold after such date, suitable for use 
with a trailer or semitrailer having a gross vehicle weight of 10,000 
pounds or less, which trailer or semitrailer is suitable for use with a 
light-duty towing vehicle, is not subject to such tax even though it may 
also be suitable for use with (and is actually a component of) a trailer 
or semitrailer having a gross vehicle weight of more than 10,000 pounds, 
or is used in connection with a vehicle having a gross vehicle weight of 
more than 10,000 pounds.
    (iii) Where an exempt body is mounted on a taxable chassis, or a 
taxable body is mounted on an exempt chassis, the taxable chassis or 
taxable body, as the case may be, nevertheless remains subject to such 
tax, if the resulting vehicle is a highway vehicle as defined in 
paragraph (d) of this section.
    (iv) Where the modification of an article, exempt from tax when sold 
by the original manufacturer, constitutes further manufacture after the 
original manufacturer's sale, a tax may be imposed on the subsequent 
manufacturer's sale or use of the modified article.
    (2) Parts and accessories. (i) The sale of a part or accessory 
which, if sold on December 10, 1971, would be subject to the tax imposed 
by section 4061(a)(1) as in effect at such time, is not subject to the 
tax imposed by section 4061(a)(1) as in effect after such date if:
    (A) It is sold by the manufacturer on or in connection therewith, or 
with the sale of, a vehicle enumerated in paragraph (f)(1)(i) of this 
section which is not subject to such tax, and
    (B) It is not a replacement part (as defined in paragraph (f)(2)(ii) 
of this section).

[[Page 93]]

    (ii) For purposes of this paragraph (f)(2), a part or accessory is 
considered sold with a vehicle if, as of the time the article is sold by 
the manufacturer, the part or accessory has been ordered from such 
manufacturer for use with the vehicle. Thus, for example, original 
equipment sold after December 10, 1971, with a light-duty vehicle, 
consisting of parts and accessories which are ordered from the 
manufacturer of the vehicle not later than the time at which such 
vehicle is sold by him (whether or not installed as of such time) are 
not subject to such tax. For purposes of this paragraph (f)(2), a part 
is a replacement part, regardless of when ordered,if its use with a 
vehicle is as a replacement for a part of such vehicle. Therefore, spare 
parts or accessories sold separately or ordered with a light-duty truck 
are subject to the tax imposed on sales of parts or accessories by 
section 4061(b)(1), unless they are excluded from tax as articles used 
interchangeably between truck and passenger vehicles under the 
provisions of section 4061(b)(2).
    (3) Gross vehicle weight. (i) For purposes of paragraph (f)(1) of 
this section gross vehicle weight means the maximum total weight of a 
loaded vehicle. Except as otherwise provided in this paragraph (f)(3), 
such maximum total weight shall be the gross vehicle weight rating of 
the article (as manufactured) as secified or established by the 
manufacturer of the completed article, unless such rating is 
unreasonable in light of the facts and circumstances in a particular 
case.
    (ii) A manufacturer must specify or establish a weight rating for 
each chassis, body, or vehicle sold by him after September 22, 1971, if 
such article requires no additional manufacture other than (A) the 
addition of readily attachable articles, such as tire or rim assemblies 
or minor accessories, (B) the performance of minor finishing operations, 
such as painting, or (C) in the case of a chassis, the addition of a 
body. If an article is specially manufactured to the purchaser's 
specifications, such specifications may be used to establish the gross 
vehicle weight of the article.
    (iii) A manufacturer shall maintian a record of the gross vehicle 
weight rating of each truck, bus, trailer, and semitrailer sold by him 
and excluded from the tax imposed by section 4061(a)(1) by reason of 
section 4061(a)(2) and this paragraph (f). For this purpose, a record of 
the serial number of each such article shall be treated as a record of 
the gross vehicle weight rating of the article if such rating is 
indicated by the serial number.
    (iv) If (A) the manufacturer's rating indicated in a label or 
identifying device affixed to an article, (B) the rating set forth in 
his sales invoice or warranty agreement, and (C) his advertised rating 
for that article (or two or more identical articles) are inconsistent, 
the highest of such ratings will be considered to be the manufacturer's 
gross vehicle weight rating specified or established for purposes of the 
tax imposed by section 4061(a)(1).
    (v) With respect to articles sold after January 31, 1972, the 
manufacturer's gross vehicle weight rating must take into account the 
strength of the chassis frame, the axle capacity and placement, and the 
spring, brake, rim, and tire capacities. The component with the lowest 
weight rating ordinarily shall be considered determinative of the gross 
vehicle weight. If the capacity of any of the readily attachable 
components (springs, brakes, rims, or tires) would otherwise be 
determinative of a gross vehicle weight rating of 10,000 pounds or less, 
no readily attachable component will be taken into account in 
determining such rating unless the rating determined solely on the basis 
of the chassis frame or the total of the axle ratings is 12,000 pounds 
or less.
    (vi) For purposes of paragraph (f)(3)(v) of ths section, the term 
``total of the axle ratings'' means the sum of the maximum load carrying 
capability (capacity and placement) of the axles (without regard to 
springs, brakes, rims, and tires) and, in the case of a trailer or 
semitrailer, the weight, if any, that is to be borne by a vehicle used 
in combination with the trailer or semitrailer for which gross vehicle 
weight is determined.

[T.D. 7461, 42 FR 2672, Jan. 13, 1977, as amended by T.D. 7461, 42 FR 
5695, Jan. 31, 1977; T.D. 7566, 43 FR 41389, Sept. 18, 1978]

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