[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: 26CFR48.4071-4]

[Page 104]
 
                       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 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]