[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: 26CFR48.4071-2]

[Page 111]
 
                       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. 48.4071-2  Determination of weight.

    (a) In general--(1) Tires. (i) Metal rims or rim bases are not to be 
included in determining the total weight of a tire. However, the wire, 
staples, darts, clips, and other material or fastening devices which 
form a part of the tire or are required for its use must be included in 
determining the total weight of the tire. Studs are considered to be 
part of a tire and are to be included when determining the weight of a 
tire. In the case of a tubeless tire, the total weight includes the 
weight of the air valve and stem or any other mechanism that functions 
as a part of the tire and is used in connection with inflating the tire 
or maintaining its air pressure.
    (ii) When tires are sold with metal rims or rim bases attached, the 
manufacturer must maintain records that will establish what portion of 
the total weight of the finished product represents the tire exclusive 
of the metal rim or rim base.
    (2) Inner tubes. The total weight of an inner tube includes the 
weight of the air valve and stem or any other mechanism attached to the 
inner tube that is used in connection with inflating the tube or 
maintaining its air pressure.
    (b) Alternative method of determining weight of tires after December 
31, 1983. A manufacturer who has received permission from the 
Commissioner may, subject to such conditions as the Commissioner may 
prescribe, determine total weight of tires manufactured and sold by the 
manufacturer on the basis of the average weight for each type, size, 
grade, and classification. The average weights must be established in 
accordance with the method approved by the Commissioner and apply for 
such periods as the Commissioner may prescribe. The Commissioner may 
terminate the approval granted any manufacturer. In the case of the 
termination of the approval granted any manufacturer, the termination 
becomes effective 10 days from the date of the receipt by the 
manufacturer of the notice of termination. A manufacturer may effect 
termination, as of a specified date, of the privilege to determine total 
weight in accordance with provisions of this paragraph by giving no less 
than 10 days written notice of such intention to the Commissioner. The 
termination of the approval given a manufacturer does not affect a 
manufacturer's tax liability for tires sold prior to the effective date 
of the notice of termination.


(Secs. 4071(b), 4071(c), 4073(c), and 7805, Internal Revenue Code of 
1954. (80 Stat. 331, 26 U.S.C. 4071(b); 68A Stat. 482, 26 U.S.C. 
4071(c); 70 Stat. 389, 26 U.S.C. 4073(c); 68A Stat. 917, 26 U.S.C. 
7805))


[T.D. 7809, 47 FR 6005, Feb. 10, 1982, as amended by T.D. 8152, 52 FR 
31618, Aug. 21, 1987]