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26 U.S.C. § 4071 — Imposition of tax

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 281 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain
(a) Imposition and rate of tax

There is hereby imposed on taxable tires sold by the manufacturer, producer, or importer thereof a tax at the rate of 9.45 cents (4.725 cents in the case of a biasply tire or super single tire) for each 10 pounds so much of the maximum rated load capacity thereof as exceeds 3,500 pounds.

(b) Special rule for manufacturers who sell at retail

Under regulations prescribed by the Secretary, if the manufacturer, producer, or importer of any tire delivers such tire to a retail store or retail outlet of such manufacturer, producer, or importer, he shall be liable for tax under subsection (a) in respect of such tire in the same manner as if it had been sold at the time it was delivered to such retail store or outlet. This subsection shall not apply to an article in respect to which tax has been imposed by subsection (a). Subsection (a) shall not apply to an article in respect of which tax has been imposed by this subsection.

(c) Tires on imported articles

For the purposes of subsection (a), if an article imported into the United States is equipped with tires—

(1)

the importer of the article shall be treated as the importer of the tires with which such article is equipped, and

(2)

the sale of the article by the importer thereof shall be treated as the sale of the tires with which such article is equipped.

This subsection shall not apply with respect to the sale of an automobile bus chassis or an automobile bus body.

(d) Termination

On and after October 1, 2028, the taxes imposed by subsection (a) shall not apply.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462, title II, § 204(a), 70 Stat. 388; Pub. L. 86–440, § 1(a), Apr. 22, 1960, 74 Stat. 80; Pub. L. 87–61, title II, § 202, June 29, 1961, 75 Stat. 124; Pub. L. 89–523, § 1(a), Aug. 1, 1966, 80 Stat. 331; Pub. L. 91–605, title III, § 303(a)(5), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 92–178, title IV, § 401(f), Dec. 10, 1971, 85 Stat. 533; Pub. L. 94–280, title III, § 303(a)(5), May 5, 1976, 90 Stat. 456; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–599, title V, § 502(a)(4), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 96–222, title I, § 108(c)(2)(C), Apr. 1, 1980, 94 Stat. 227; Pub. L. 96–596, § 4(a)(1), Dec. 24, 1980, 94 Stat. 3475; Pub. L. 96–598, § 1(d), Dec. 24, 1980, 94 Stat. 3486; Pub. L. 97–424, title V, §§ 514(a), 516(a)(2), Jan. 6, 1983, 96 Stat. 2181, 2182; Pub. L. 98–369, div. A, title VII, § 735(c)(2), July 18, 1984, 98 Stat. 982; Pub. L. 100–17, title V, § 502(a)(3), Apr. 2, 1987, 101 Stat. 256; Pub. L. 101–508, title XI, § 11211(c)(2), Nov. 5, 1990, 104 Stat. 1388–426; Pub. L. 102–240, title VIII, § 8002(a)(2), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 105–178, title IX, § 9002(a)(1)(E), June 9, 1998, 112 Stat. 499; Pub. L. 108–357, title VIII, § 869(a), (d)(1), Oct. 22, 2004, 118 Stat. 1623; Pub. L. 109–59, title XI, § 11101(a)(1)(E), Aug. 10, 2005, 119 Stat. 1943; Pub. L. 112–30, title I, § 142(a)(2)(C), Sept. 16, 2011, 125 Stat. 356; Pub. L. 112–102, title IV, § 402(a)(2)(C), Mar. 30, 2012, 126 Stat. 282; Pub. L. 112–140, title IV, § 402(a)(2)(C), June 29, 2012, 126 Stat. 402; Pub. L. 112–141, div. D, title I, § 40102(a)(2)(C), July 6, 2012, 126 Stat. 844; Pub. L. 114–94, div. C, title XXXI, § 31102(a)(2)(C), Dec. 4, 2015, 129 Stat. 1727; Pub. L. 117–58, div. H, title I, § 80102(a)(2)(C), Nov. 15, 2021, 135 Stat. 1327.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1956Amended · Act of June 29, 1956, ch. 462 · 70 Stat. 388
  • 1960Amended · Pub. L. 86-440 · 74 Stat. 80
  • 1961Amended · Pub. L. 87-61 · 75 Stat. 124
  • 1966Amended · Pub. L. 89-523 · 80 Stat. 331
  • 1970Amended · Pub. L. 91-605 · 84 Stat. 1744
  • 1971Amended · Pub. L. 92-178 · 85 Stat. 533
  • 1976Amended · Pub. L. 94-280 · 90 Stat. 456
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
  • 1978Amended · Pub. L. 95-599 · 92 Stat. 2756
  • 1980Amended · Pub. L. 96-222 · 94 Stat. 227
  • 1980Amended · Pub. L. 96-596 · 94 Stat. 3475
  • 1980Amended · Pub. L. 96-598 · 94 Stat. 3486
  • 1983Amended · Pub. L. 97-424 · 96 Stat. 2181, 2182
  • 1984Amended · Pub. L. 98-369 · 98 Stat. 982
  • 1987Amended · Pub. L. 100-17 · 101 Stat. 256
  • 1990Amended · Pub. L. 101-508 · 104 Stat. 1388
  • 1991Amended · Pub. L. 102-240 · 105 Stat. 2203
  • 1998Amended · Pub. L. 105-178 · 112 Stat. 499
  • 2004Amended · Pub. L. 108-357 · 118 Stat. 1623
  • 2005Amended · Pub. L. 109-59 · 119 Stat. 1943
  • 2011Amended · Pub. L. 112-30 · 125 Stat. 356
  • 2012Amended · Pub. L. 112-102 · 126 Stat. 282
  • 2012Amended · Pub. L. 112-140 · 126 Stat. 402
  • 2012Amended · Pub. L. 112-141 · 126 Stat. 844
  • 2015Amended · Pub. L. 114-94 · 129 Stat. 1727
  • 2021Amended · Pub. L. 117-58 · 135 Stat. 1327

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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