§ 48.4073-1 Exemption of tires of certain sizes.§ 48.4073-2 Exemption of tires with internal wire fastening.§ 48.4073-3 Exemption of tread rubber used for recapping nonhighway tires.§ 48.4073-4 Other tax-free sales.Prop. § 48.4073 Proposed 2016 · [Removed]Prop. § 48.4073-1 Proposed 2016 · Exemption for tires sold for the exclusive use of the Department of Defense or the Coast Guard.Prop. § 48.4073-2 Proposed 2016 · American National Red Cross.Prop. § 48.4073-3 Proposed 2016 · [Removed]
Amended 1956, 1976, 1984, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357 amended section catchline and text generally. Prior to amendment, text read as follows: “The tax imposed by section 4071 shall not apply to tires of extruded tiring with an internal wire fastening agent.”
- 1984 Pub. L. 98-369 Pub. L. 98–369 substituted “Exemption for tires with internal wire fastening” for “Exemptions” in section catchline, and in text struck out subsec. (a) relating to exemption from tax on tires not more than 20 inches in diameter and not more than 1¾ inches in cross section, struck out subsec. (c) relating to exemption from tax on tread rubber in certain cases, and struck out letter designation “(b)” and subsection heading for subsec. (b) thereby designating text of former subsec. (b) as entire text of section.
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
- 1956 Act June 29, 1956, added subsec. (c).
The tax imposed by section 4071 shall not apply to tires sold for the exclusive use of the Department of Defense or the Coast Guard.