Internal Revenue Code:Sec. 4071. Imposition of tax
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter A - Automotive and Related Items
PART II - TIRES
Statute
Sec. 4071. Imposition of tax
(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.
(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) 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.
(d) Termination
On and after October 1, 2011, the taxes imposed by subsection (a)
shall not apply.
Sources
(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,
Sec. 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.)
Miscellaneous
AMENDMENTS
2005 - Public Law 109-059 amends Section 4071(d)by striking
the year 2005 and inserting the year 2011.
Effective Date- The amendments made by this section shall take
effect on the date of the enactment of this Act.
2004 - Subsec.869(d),Pub.L.108-357, amended Sec.4071 by
by striking subsection (c) and by moving subsection (e) after
subsection (b) and redesignating subsection (e) as subsection (c).
2004 - Subsec.869(a),Pub.L.108-357, amended Sec.4071 by amending
subsection (a) as "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.".
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 2004 AMENDMENT
Amendment Pub.L.108-357,Sec.869(a), shall apply to sales in
calendar years beginning more than 30 days after the date of the
enactment of this Act.
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.''
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4051, 4073, 4218, 4221,
6412, 6416, 9503 of this title.
