Internal Revenue Code:Sec. 4073. Exemptions
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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. 4073. Exemptions
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.
Sources
(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.)
Miscellaneous
AMENDMENTS
2004 - Subsec.869(c), Pub.L.108-357, amended Sec. 4073 to read:
"SEC. 4073. EXEMPTIONS.
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.".
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.
