
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4073]

 
                     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. 4073. Exemption for tires with internal wire fastening

    The tax imposed by section 4071 shall not apply to tires of extruded 
tiring with an internal wire fastening agent.

(Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462, title 
II, Sec. 204(c), 70 Stat. 389; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369, div. 
A, title VII, Sec. 735(c)(4), July 18, 1984, 98 Stat. 982.)


                               Amendments

    1984--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 1\3/4\ 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--Subsec. (c). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary''.
    1956--Subsec. (c). Act June 29, 1956, added subsec. (c).


                    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 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.
