Par. 14. Section 48.4071-2 is revised to read as follows:
(a) In general. For purposes of the tax imposed by section 4071, the maximum rated load capacity is the maximum rated load rating inscribed on a taxable tire's sidewall provided the inscription meets the standards prescribed by the National Highway Traffic Safety Administration in its regulations. If a taxable tire has multiple maximum load ratings, the taxable tire's highest maximum load rating is the taxable tire's maximum rated load capacity for purposes of the tax.
(b) Tampering. In the event of any tampering with, or the appearance of tampering with, the inscription of a taxable tire's maximum rated load capacity as described in paragraph (a) of this section, the tire's maximum rated load capacity is the maximum rated load capacity of a comparable tire.
(c) Effective/applicability date. This section applies on and after the date of publication of these regulations in the Federal Register as final regulations.