[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: 26CFR48.4071-4]



[Page 104-105]

 

                       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.  48.4071-4  Original equipment tires on imported articles.



    The tax imposed by section 4071(a) applies with respect to tires and 

inner tubes (other than bicycle tires and inner tubes) that are original 

equipment for an imported article upon which no tax is imposed under 

section 4061 if the article is sold on or after December 11, 1971. In 

such a case, the importer of the article is treated as the manufacturer 

and vendor of the tires and inner tubes with which the article is 

equipped. However, the tax imposed by section 4071(a) is not imposed 

with respect to tires and inner tubes if the imported article is an 

automobile bus chassis or an automobile bus body. Solely for purposes of 

this section, the provisions of section 4218 (relating to



[[Page 105]]



use by a manufacturer or importer considered a sale) do not apply in 

cases where an individual imports an article having original equipment 

tires and tubes and on which article no tax is imposed under section 

4061 if the article is imported solely for the individual's personal use 

and is so used.



(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 6006, Feb. 10, 1982]