# 26 U.S.C. § 4071: Imposition of tax Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 4071(a)(1). ## § 4071(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. ## § 4071(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. ## § 4071(c) Tires on imported articles For the purposes of subsection (a), if an article imported into the United States is equipped with tires— **§ 4071(c)(1)** the importer of the article shall be treated as the importer of the tires with which such article is equipped, and **§ 4071(c)(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. ## § 4071(d) Termination On and after October 1, 2028, the taxes imposed by subsection (a) shall not apply. ## Regulations - [Treas. Reg. § 48.4071-1](/26/reg/48.4071-1.md): Imposition and rates of tax. (interprets § 4071) - [Treas. Reg. § 48.4071-2](/26/reg/48.4071-2.md): Determination of weight. (interprets § 4071) - [Treas. Reg. § 48.4071-3](/26/reg/48.4071-3.md): Imposition of tax on tires and tubes delivered to manufacturer's retail outlet. (interprets § 4071) - [Treas. Reg. § 48.4071-4](/26/reg/48.4071-4.md): Original equipment tires on imported articles. (interprets § 4071) ## Leading cases - [Terry Haggerty Tire Co. v. United States, 899 F.2d 1199 (Fed. Cir. 1990)](https://www.courtlistener.com/opinion/538944/terry-haggerty-tire-co-inc-v-the-united-states/) - [Select Tire Salvage Co. v. United States, 386 F.2d 1008 (Ct. Cl. 1967)](https://www.courtlistener.com/opinion/278144/select-tire-salvage-co-inc-v-the-united-states-the-connecticut-tire/) - [Treadco Tires v. United States, 604 F.2d 14 (5th Cir. 1979)](https://www.courtlistener.com/opinion/369054/treadco-tires-inc-v-united-states/) ## Proposed regulations (not in force) - [Prop. Treas. Reg. § 48.4071-1](/26/prop/48.4071-1_2016-06881.md): Tires; imposition of tax. (REG-103380-05, proposed 2016-03-31) - [Prop. Treas. Reg. § 48.4071-2](/26/prop/48.4071-2_2016-06881.md): Determination of maximum rated load capacity. (REG-103380-05, proposed 2016-03-31) - [Prop. Treas. Reg. § 48.4071-3](/26/prop/48.4071-3_2016-06881.md): Imposition of tax on tires delivered to manufacturer's retail outlet. (REG-103380-05, proposed 2016-03-31) - [Prop. Treas. Reg. § 48.4071-4](/26/prop/48.4071-4_2016-06881.md): [Removed] (REG-103380-05, proposed 2016-03-31) ## Connections Cites: none Cited by: § 4051 Imposition of tax on heavy trucks and trailers sold at retail; § 4073 Exemptions; § 4218 Use by manufacturer or importer considered sale; § 4221 Certain tax-free sales; § 6412 Floor stocks refunds; § 6416 Certain taxes on sales and services; § 9503 Highway Trust Fund Derived from: 1939 § 3400(a), (c) ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 482 - 1956-06-29: [Act June 29, 1956, ch. 462](/26/act/1956-ch462.md), 70 Stat. 388 - 1960-04-22: [Pub. L. 86-440](/26/act/86-440.md), 74 Stat. 80 - 1961-06-29: [Pub. L. 87-61](/26/act/87-61.md), 75 Stat. 124 - 1966-08-01: [Pub. L. 89-523](/26/act/89-523.md), 80 Stat. 331 - 1970-12-31: [Pub. L. 91-605](/26/act/91-605.md), 84 Stat. 1744 - 1971-12-10: [Pub. L. 92-178](/26/act/92-178.md), 85 Stat. 533 - 1976-05-05: [Pub. L. 94-280](/26/act/94-280.md), 90 Stat. 456 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834 - 1978-11-06: [Pub. L. 95-599](/26/act/95-599.md), 92 Stat. 2756 - 1980-04-01: [Pub. L. 96-222](/26/act/96-222.md), 94 Stat. 227 - 1980-12-24: [Pub. L. 96-596](/26/act/96-596.md), 94 Stat. 3475 - 1980-12-24: [Pub. L. 96-598](/26/act/96-598.md), 94 Stat. 3486 - 1983-01-06: [Pub. L. 97-424](/26/act/97-424.md), 96 Stat. 2181 - 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 982 - 1987-04-02: [Pub. L. 100-17](/26/act/100-17.md), 101 Stat. 256 - 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388 - 1991-12-18: [Pub. L. 102-240](/26/act/102-240.md), 105 Stat. 2203 - 1998-06-09: [Pub. L. 105-178](/26/act/105-178.md), 112 Stat. 499 - 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1623 - 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1943 - 2011-09-16: [Pub. L. 112-30](/26/act/112-30.md), 125 Stat. 356 - 2012-03-30: [Pub. L. 112-102](/26/act/112-102.md), 126 Stat. 282 - 2012-06-29: [Pub. L. 112-140](/26/act/112-140.md), 126 Stat. 402 - 2012-07-06: [Pub. L. 112-141](/26/act/112-141.md), 126 Stat. 844 - 2015-12-04: [Pub. L. 114-94](/26/act/114-94.md), 129 Stat. 1727 - 2021-11-15: [Pub. L. 117-58](/26/act/117-58.md), 135 Stat. 1327