
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4071]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                 CHAPTER 32--MANUFACTURERS EXCISE TAXES
 
               Subchapter A--Automotive and Related Items
 
                             PART II--TIRES
 
Sec. 4071. Imposition of tax


(a) Imposition and rate of tax

    There is hereby imposed on tires of the type used on highway 
vehicles, if wholly or in part made of rubber, sold by the manufacturer, 
producer, or importer a tax at the following rates:


       If the tire weighs:                  The rate of tax is:

  Not more than 40 lbs..........  No tax.
  More than 40 lbs. but not more  15 cents per lb. in excess of 40 lbs.
   than 70 lbs.
  More than 70 lbs. but not more  $4.50 plus 30 cents per lb. in excess
   than 90 lbs.                    of 70 lbs.
  More than 90 lbs..............  $10.50 plus 50 cents per lb. in excess
                                   of 90 lbs.


(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.

(c) Determination of weight

    For purposes of this section, weight shall be based on total weight 
exclusive of metal rims or rim bases. Total weight of the articles shall 
be determined under regulations prescribed by the Secretary.

(d) Termination

    On and after October 1, 2005, the taxes imposed by subsection (a) 
shall not apply.

(e) Tires on imported articles

    For the purposes of subsection (a), if an article imported into the 
United States is equipped with tires--
        (1) the importer of the article shall be treated as the importer 
    of the tires with which such article is equipped, and
        (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.

(Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462, title 
II, Sec. 204(a), 70 Stat. 388; Pub. L. 86-440, Sec. 1(a), Apr. 22, 1960, 
74 Stat. 80; Pub. L. 87-61, title II, Sec. 202, June 29, 1961, 75 Stat. 
124; Pub. L. 89-523, Sec. 1(a), Aug. 1, 1966, 80 Stat. 331; Pub. L. 91-
605, title III, Sec. 303(a)(5), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 
92-178, title IV, Sec. 401(f), Dec. 10, 1971, 85 Stat. 533; Pub. L. 94-
280, title III, Sec. 303(a)(5), May 5, 1976, 90 Stat. 456; Pub. L. 94-
455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. 
L. 95-599, title V, Sec. 502(a)(4), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 
96-222, title I, Sec. 108(c)(2)(C), Apr. 1, 1980, 94 Stat. 227; Pub. L. 
96-596, Sec. 4(a)(1), Dec. 24, 1980, 94 Stat. 3475; Pub. L. 96-598, 
Sec. 1(d), Dec. 24, 1980, 94 Stat. 3486; Pub. L. 97-424, title V, 
Secs. 514(a), 516(a)(2), Jan. 6, 1983, 96 Stat. 2181, 2182; Pub. L. 98-
369, div. A, title VII, Sec. 735(c)(2), July 18, 1984, 98 Stat. 982; 
Pub. L. 100-17, title V, Sec. 502(a)(3), Apr. 2, 1987, 101 Stat. 256; 
Pub. L. 101-508, title XI, Sec. 11211(c)(2), Nov. 5, 1990, 104 Stat. 
1388-426; Pub. L. 102-240, title VIII, Sec. 8002(a)(2), Dec. 18, 1991, 
105 Stat. 2203; Pub. L. 105-178, title IX, Sec. 9002(a)(1)(E), June 9, 
1998, 112 Stat. 499.)


                               Amendments

    1998--Subsec. (d). Pub. L. 105-178 substituted ``2005'' for 
``1999''.
    1991--Subsec. (d). Pub. L. 102-240 substituted ``1999'' for 
``1995''.
    1990--Subsec. (d). Pub. L. 101-508 substituted ``1995'' for 
``1993''.
    1987--Subsec. (d). Pub. L. 100-17 substituted ``1993'' for ``1988''.
    1984--Subsec. (b). Pub. L. 98-369, Sec. 735(c)(2)(A), struck out 
``or inner tube'' after ``any tire'', and struck out ``or tube'' after 
``such tire'' in two places in first sentence.
    Subsec. (c). Pub. L. 98-369, Sec. 735(c)(2)(B), substituted ``on 
total weight exclusive'' for ``on total weight, except that in the case 
of tires such total weight shall be exclusive''.
    Subsec. (e). Pub. L. 98-369, Sec. 735(c)(2)(C), struck out ``or 
inner tubes (other than bicycle tires and inner tubes)'' after 
``equipped with tires'' in provisions preceding par. (1), struck out 
``and inner tubes'' before ``with which such article is equipped'' in 
pars. (1) and (2), and substituted ``sale of an automobile bus chassis 
or an automobile bus body'' for ``sale of an article if a tax on such 
sale is imposed under section 4061 or if such article is an automobile 
bus chassis or an automobile bus body'' in provisions following par. 
(2).
    Subsec. (f). Pub. L. 98-369, Sec. 735(c)(2)(D), struck out subsec. 
(f) which related to imported recapped or retreaded United States tires.
    1983--Subsec. (a). Pub. L. 97-424, Sec. 514(a), amended subsec. (a) 
generally. Prior to amendment, subsec. (a) read as follows: ``There is 
hereby imposed upon the following articles, if wholly or in part of 
rubber, sold by the manufacturer, producer, or importer, a tax at the 
following rates:
        ``(1) Tires of the type used on highway vehicles, 9.75 cents a 
    pound.
        ``(2) Other tires (other than laminated tires to which paragraph 
    (5) applies), 4.875 cents a pound.
        ``(3) Inner tubes, for tires, 10 cents a pound.
        ``(4) Tread rubber, 5 cents a pound.
        ``(5) Laminated tires (not of the type used on highway vehicles) 
    which consist wholly of scrap rubber from used tire casings with an 
    internal metal fastening agent, 1 cent a pound.''
    Subsec. (d). Pub. L. 97-424, Sec. 516(a)(2), substituted provision 
that, on and after Oct. 1, 1988, the taxes imposed by subsec. (a) shall 
not apply, for provision that, on and after Oct. 1, 1984, the tax 
imposed by subsec. (a)(1) would be 4.875 cents a pound, that by subsec. 
(a)(3) would be 9 cents a pound, and that subsec. (a)(4) would not 
apply.
    1980--Subsec. (a)(1). Pub. L. 96-596, Sec. 4(a)(1)(A), substituted 
``9.75 cents'' for ``10 cents''.
    Subsec. (a)(2). Pub. L. 96-596, Sec. 4(a)(1)(B), substituted ``4.875 
cents'' for ``5 cents''.
    Subsec. (d)(1). Pub. L. 96-596, Sec. 4(a)(1)(C), substituted ``4.875 
cents'' for ``5 cents''.
    Subsec. (e). Pub. L. 96-222 inserted references to an automobile bus 
chassis or body.
    Subsec. (f). Pub. L. 96-598 added subsec. (f).
    1978--Subsec. (d). Pub. L. 95-599 substituted ``1984'' for ``1979''.
    1976--Subsecs. (b), (c). Pub. L. 94-455 struck out ``or his 
delegate'' after ``Secretary''.
    Subsec. (d). Pub. L. 94-280 substituted ``1979'' for ``1977''.
    1971--Subsec. (e). Pub. L. 92-178 added subsec. (e).
    1970--Subsec. (d). Pub. L. 91-605 substituted ``1977'' for ``1972''.
    1966--Subsecs. (b) to (d). Pub. L. 89-523 added subsec. (b) and 
redesignated former subsec. (b) and (c) as (c) and (d), respectively.
    1961--Subsec. (a)(1). Pub. L. 87-61, Sec. 202(a), increased tax from 
8 to 10 cents a pound.
    Subsec. (a)(3). Pub. L. 87-61, Sec. 202(c), increased tax from 9 to 
10 cents a pound.
    Subsec. (a)(4). Pub. L. 87-61, Sec. 202(c), increased tax from 3 to 
5 cents a pound.
    Subsec. (c). Pub. L. 87-61, Sec. 202(d), substituted ``October 1, 
1972'' for ``July 1, 1972'', added par. (2), and redesignated former 
par. (2) as (3).
    1960--Subsec. (a)(2). Pub. L. 86-440, Sec. 1(a)(1), inserted 
``(other than laminated tires to which paragraph (5) applies)'' after 
``other tires''.
    Subsec. (a)(5). Pub. L. 86-440, Sec. 1(a)(2), added par. (5).
    1956--Act June 29, 1956, increased tax on tires of type used on 
highway vehicles from 5 cents a pound to 8 cents a pound, provided for a 
tax of 3 cents a pound on tread rubber, and required on and after July 
1, 1972, a reduction in tax on tires of type used on highway vehicles 
from 8 cents a pound to 5 cents a pound, and elimination of tax on tread 
rubber.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 effective, except as otherwise provided, 
as if included in the provisions of the Highway Revenue Act of 1982, 
title V of Pub. L. 97-424, to which such amendment relates, see section 
736 of Pub. L. 98-369, set out as a note under section 4051 of this 
title.


                    Effective Date of 1983 Amendment

    Section 514(b) of Pub. L. 97-424 provided that: ``The amendment made 
by this section [amending this section] shall apply to articles sold on 
or after January 1, 1984''.


                    Effective Date of 1980 Amendments

    Section 1(e) of Pub. L. 96-598 provided that: ``The amendments made 
by this section [amending this section and sections 6416 and 6511 of 
this title] shall take effect on the first day of the first calendar 
month which begins more than 10 days after the date of the enactment of 
this Act [Dec. 24, 1980].''
    Section 4(a)(2) of Pub. L. 96-596 provided that: ``The amendments 
made by this subsection [amending this section] shall apply on and after 
January 1, 1981.''
    Amendment by Pub. L. 96-222 effective as if included in the 
provision of the Energy Tax Act of 1978, Pub. L. 95-618, Nov. 9, 1978, 
92 Stat. 3174, to which such amendment relates, see section 108(c)(7) of 
Pub. L. 96-222, set out as a note under section 48 of this title.


                    Effective Date of 1971 Amendment

    Section 401(h) of Pub. L. 92-178 provided that:
    ``(1) Except as otherwise provided in this section, the amendments 
made by subsections (a), (f), and (g) [amending this section and 
sections 4061, 4062, 4063, 4216, 4221, 4222, 6412, and 6416 of this 
title] of this section shall apply with respect to articles sold on or 
after the day after the date of the enactment of this Act [Dec. 10, 
1971].
    ``(2) For purposes of paragraph (1), an article shall not be 
considered sold before the day after the date of the enactment of this 
Act [Dec. 10, 1971] unless possession or right to possession passes to 
the purchaser before such day.
    ``(3) In the case of--
        ``(A) a lease,
        ``(B) a contract for the sale of an article where it is provided 
    that the price shall be paid by installments and title to the 
    article sold does not pass until a future date notwithstanding 
    partial payment by installments,
        ``(C) a conditional sale, or
        ``(D) a chattel mortgage arrangement wherein it is provided that 
    the sale price shall be paid in installments,
entered into on or before the date of the enactment of this Act [Dec. 
10, 1971], payments made after such date, with respect to the article 
leased or sold shall, for purposes of this subsection, be considered as 
payments made with respect to an article sold after such date, if the 
lessor or vendor establishes that the amount of payments payable after 
such date with respect to such article has been reduced by an amount 
equal to that portion of the tax applicable with respect to the lease or 
sale of such article which is due and payable after such date. If the 
lessor or vendor does not establish that the payments have been so 
reduced, they shall be treated as payments made in respect of an article 
sold before the day after the date of the enactment of this Act.''


                    Effective Date of 1966 Amendment

    Section 1(b) of Pub. L. 89-523 provided that: ``The amendments made 
by subsection (a) [amending this section] shall take effect on the first 
day of the first calendar quarter which begins more than 20 days after 
the date on which this Act is enacted [Aug. 1, 1966].''


                    Effective Date of 1961 Amendment

    Amendment by Pub. L. 87-61 effective July 1, 1961, see section 208 
of Pub. L. 87-61, set out as a note under section 4041 of this title.


                    Effective Date of 1960 Amendment

    Section 1(b) of Pub. L. 86-440 provided that: ``The amendment made 
by subsection (a) [amending this section] shall apply with respect to 
articles sold on or after the first day of the first month which begins 
more than 10 days after the date of the enactment of this Act [April 22, 
1960].''


                    Effective Date of 1956 Amendment

    Amendment by act June 29, 1956, effective July 1, 1956, see section 
211 of act June 29, 1956, set out as a note under section 4041 of this 
title.


       Allowance of Credit or Refund of Overpayment of Tax Imposed

    Section 4(b) of Pub. L. 96-596 provided that:
    ``(b) Determination of Overpayment.--
        ``(1) In general.--The determination of the extent to which any 
    overpayment of tax imposed by section 4071(a)(1) or (2) or section 
    4071(b) has arisen by reason of an adjustment of a tire after the 
    original sale pursuant to a warranty or guarantee, and the allowance 
    of a credit or refund of any such overpayment, shall be determined 
    in accordance with the principles set forth in regulations and 
    rulings relating thereto to the extent in effect on March 31, 1978.
        ``(2) Effective date.--This subsection shall apply to the 
    adjustment of any tire after March 31, 1978, and prior to January 1, 
    1983.''

                  Section Referred to in Other Sections

    This section is referred to in sections 4051, 4073, 4218, 4221, 
6412, 6416, 9503 of this title.
