United States Code · Section
§ 4073 — Exemptions
26 U.S.C. § 4073
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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.
Implementing Regulations
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§ 48.4071-1 Imposition and rates of tax.26 C.F.R. § 48.4071-1
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§ 48.4071-4 Original equipment tires on imported articles.26 C.F.R. § 48.4071-4
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§ 48.4072-1 Definitions.26 C.F.R. § 48.4072-1
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§ 48.4073-1 Exemption of tires of certain sizes.26 C.F.R. § 48.4073-1
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§ 48.4073-3 Exemption of tread rubber used for recapping nonhighway tires.26 C.F.R. § 48.4073-3
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§ 48.4073-2 Exemption of tires with internal wire fastening.26 C.F.R. § 48.4073-2
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§ 48.4073-4 Other tax-free sales.26 C.F.R. § 48.4073-4
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§ 48.4071-2 Determination of weight.26 C.F.R. § 48.4071-2