[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4071-2]

[Page 101-102]
 
                       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

[[Page 102]]

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]