[Code of Federal Regulations]

[Title 26, Volume 16]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 26CFR48.4071-2]



[Page 102]

 

                       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]