26 U.S.C. § 4071

Section 4071 · Imposition of tax

Current version, with additions and removals from the July 6, 2012 version.

Current — November 15, 2021

As of July 6, 2012

(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.

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, 2016, the taxes imposed by subsection (a) shall not apply.

(a) Imposition and rate of tax

(b) Special rule for manufacturers who sell at retail

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, 2028, the taxes imposed by subsection (a) shall not apply.

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Versions

Nov 15, 2021 – presentcurrentviewing
OLRC release point
Subsec. (d). Pub. L. 117–58 substituted “October 1, 2028” for “October 1, 2022”.
IIJA →
▸ what changed
Source credit
Pub. L. 117–58, div. H, title I, § 80102(a)(2)(C), Nov. 15, 2021, 135 Stat. 1327.
Dec 4, 2015 – Nov 15, 2021
OLRC release point
Subsec. (d). Pub. L. 114–94 substituted “October 1, 2022” for “October 1, 2016”.
▸ what changed changes vs current →
Source credit
Pub. L. 114–94, div. C, title XXXI, § 31102(a)(2)(C), Dec. 4, 2015, 129 Stat. 1727
Jul 6, 2012 – Dec 4, 2015
Annual edition
Subsec. (d). Pub. L. 112–141 substituted “October 1, 2016” for “July 1, 2012”.
changes vs current →
Source credit
Pub. L. 112–141, div. D, title I, § 40102(a)(2)(C), July 6, 2012, 126 Stat. 844
Jun 29, 2012 – Jul 6, 2012
Amended · full text not held
Subsec. (d). Pub. L. 112–141 substituted “October 1, 2016” for “July 1, 2012”.
Source credit
Pub. L. 112–140, title IV, § 402(a)(2)(C), June 29, 2012, 126 Stat. 402
Mar 30, 2012 – Jun 29, 2012
Amended · full text not held
Subsec. (d). Pub. L. 112–141 substituted “October 1, 2016” for “July 1, 2012”.
Source credit
Pub. L. 112–102, title IV, § 402(a)(2)(C), Mar. 30, 2012, 126 Stat. 282
Sep 16, 2011 – Mar 30, 2012
Annual edition
Subsec. (d). Pub. L. 112–30 substituted “April 1, 2012” for “October 1, 2011”.
▸ what changed changes vs current →
Source credit
Pub. L. 112–30, title I, § 142(a)(2)(C), Sept. 16, 2011, 125 Stat. 356
Aug 10, 2005 – Sep 16, 2011
Annual edition
Subsec. (d). Pub. L. 109–59 substituted “2011” for “2005”.
changes vs current →
Source credit
Pub. L. 109–59, title XI, § 11101(a)(1)(E), Aug. 10, 2005, 119 Stat. 1943
Oct 22, 2004 – Aug 10, 2005
Amended · full text not held
Subsec. (a). Pub. L. 108–357, § 869(a), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, subsec. (a) imposed tax and set forth table of rates providing for no tax if the tire weighed not more than 40 lbs., tax of 15 cents per lb. in excess of 40 lbs. if the tire weighed more than 40 lbs. but not more than 70 lbs., tax of $4.50 plus 30 cents per lb. in excess of 70 lbs. if the tire weighed more than 70 lbs. but not more than 90 lbs., and tax of $10.50 plus 50 cents per lb. in excess of 90 lbs. if the tire weighed more than 90 lbs.
Source credit
Pub. L. 108–357, title VIII, § 869(a), (d)(1), Oct. 22, 2004, 118 Stat. 1623
Jun 9, 1998 – Oct 22, 2004
Annual edition
Subsec. (d). Pub. L. 105–178 substituted “2005” for “1999”.
▸ what changed changes vs current →
Source credit
Pub. L. 105–178, title IX, § 9002(a)(1)(E), June 9, 1998, 112 Stat. 499
Dec 18, 1991 – Jun 9, 1998
Annual edition
Subsec. (d). Pub. L. 102–240 substituted “1999” for “1995”.
changes vs current →
Source credit
Pub. L. 102–240, title VIII, § 8002(a)(2), Dec. 18, 1991, 105 Stat. 2203
Nov 5, 1990 – Dec 18, 1991
Amended · full text not held
Subsec. (d). Pub. L. 101–508 substituted “1995” for “1993”.
Source credit
Pub. L. 101–508, title XI, § 11211(c)(2), Nov. 5, 1990, 104 Stat. 1388–426
Apr 2, 1987 – Nov 5, 1990
Amended · full text not held
Subsec. (d). Pub. L. 100–17 substituted “1993” for “1988”.
Source credit
Pub. L. 100–17, title V, § 502(a)(3), Apr. 2, 1987, 101 Stat. 256
Jul 18, 1984 – Apr 2, 1987
Amended · full text not held
Subsec. (b). Pub. L. 98–369, § 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.
Source credit
Pub. L. 98–369, div. A, title VII, § 735(c)(2), July 18, 1984, 98 Stat. 982
Jan 6, 1983 – Jul 18, 1984
Amended · full text not held
Subsec. (a). Pub. L. 97–424, § 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:
Source credit
Pub. L. 97–424, title V, §§ 514(a), 516(a)(2), Jan. 6, 1983, 96 Stat. 2181, 2182
Dec 24, 1980 – Jan 6, 1983
Amended · full text not held
Subsec. (a)(1). Pub. L. 96–596, § 4(a)(1)(A), substituted “9.75 cents” for “10 cents”.
Source credit
Pub. L. 96–596, § 4(a)(1), Dec. 24, 1980, 94 Stat. 3475
Apr 1, 1980 – Dec 24, 1980
Amended · full text not held
Subsec. (a)(1). Pub. L. 96–596, § 4(a)(1)(A), substituted “9.75 cents” for “10 cents”.
Source credit
Pub. L. 96–222, title I, § 108(c)(2)(C), Apr. 1, 1980, 94 Stat. 227
Nov 6, 1978 – Apr 1, 1980
Amended · full text not held
Subsec. (d). Pub. L. 95–599 substituted “1984” for “1979”.
Source credit
Pub. L. 95–599, title V, § 502(a)(4), Nov. 6, 1978, 92 Stat. 2756
Oct 4, 1976 – Nov 6, 1978
Amended · full text not held
Subsecs. (b), (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Source credit
Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834
May 5, 1976 – Oct 4, 1976
Amended · full text not held
Subsecs. (b), (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Source credit
Pub. L. 94–280, title III, § 303(a)(5), May 5, 1976, 90 Stat. 456
Dec 10, 1971 – May 5, 1976
Amended · full text not held
Subsec. (e). Pub. L. 92–178 added subsec. (e).
Source credit
Pub. L. 92–178, title IV, § 401(f), Dec. 10, 1971, 85 Stat. 533
Dec 31, 1970 – Dec 10, 1971
Amended · full text not held
Subsec. (d). Pub. L. 91–605 substituted “1977” for “1972”.
Source credit
Pub. L. 91–605, title III, § 303(a)(5), Dec. 31, 1970, 84 Stat. 1744
Aug 1, 1966 – Dec 31, 1970
Amended · full text not held
Subsecs. (b) to (d). Pub. L. 89–523 added subsec. (b) and redesignated former subsec. (b) and (c) as (c) and (d), respectively.
Source credit
Pub. L. 89–523, § 1(a), Aug. 1, 1966, 80 Stat. 331
Jun 29, 1961 – Aug 1, 1966
Amended · full text not held
Subsec. (a)(1). Pub. L. 87–61, § 202(a), increased tax from 8 to 10 cents a pound.
Source credit
Pub. L. 87–61, title II, § 202, June 29, 1961, 75 Stat. 124
Apr 22, 1960 – Jun 29, 1961
Amended · full text not held
Subsec. (a)(2). Pub. L. 86–440, § 1(a)(1), inserted “(other than laminated tires to which paragraph (5) applies)” after “other tires”.
Source credit
Pub. L. 86–440, § 1(a), Apr. 22, 1960, 74 Stat. 80
Jun 29, 1956 – Apr 22, 1960
Amended · full text not held
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.
Source credit
June 29, 1956, ch. 462, title II, § 204(a), 70 Stat. 388
Aug 16, 1954 – Jun 29, 1956
Enacted · full text not held
Source credit
Aug. 16, 1954, ch. 736, 68A Stat. 482

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Every enactment and amendment in this section's credit is listed. Full text is shown for versions back to 1991; earlier amendments are recorded by date and act, without pre-1994 full text.

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