26 USC 4071 - Imposition of tax

View all text of Part II [§ 4071 - § 4073]

§ 4071. Imposition of tax

(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

(Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462, title II, § 204(a), 70 Stat. 388; Pub. L. 86–440, § 1(a), Apr. 22, 1960, 74 Stat. 80; Pub. L. 87–61, title II, § 202, June 29, 1961, 75 Stat. 124; Pub. L. 89–523, § 1(a), Aug. 1, 1966, 80 Stat. 331; Pub. L. 91–605, title III, § 303(a)(5), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 92–178, title IV, § 401(f), Dec. 10, 1971, 85 Stat. 533; Pub. L. 94–280, title III, § 303(a)(5), May 5, 1976, 90 Stat. 456; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–599, title V, § 502(a)(4), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 96–222, title I, § 108(c)(2)(C), Apr. 1, 1980, 94 Stat. 227; Pub. L. 96–596, § 4(a)(1), Dec. 24, 1980, 94 Stat. 3475; Pub. L. 96–598, § 1(d), Dec. 24, 1980, 94 Stat. 3486; Pub. L. 97–424, title V, §§ 514(a), 516(a)(2), Jan. 6, 1983, 96 Stat. 2181, 2182; Pub. L. 98–369, div. A, title VII, § 735(c)(2), July 18, 1984, 98 Stat. 982; Pub. L. 100–17, title V, § 502(a)(3), Apr. 2, 1987, 101 Stat. 256; Pub. L. 101–508, title XI, § 11211(c)(2), Nov. 5, 1990, 104 Stat. 1388–426; Pub. L. 102–240, title VIII, § 8002(a)(2), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 105–178, title IX, § 9002(a)(1)(E), June 9, 1998, 112 Stat. 499; Pub. L. 108–357, title VIII, § 869(a), (d)(1), Oct. 22, 2004, 118 Stat. 1623; Pub. L. 109–59, title XI, § 11101(a)(1)(E), Aug. 10, 2005, 119 Stat. 1943; Pub. L. 112–30, title I, § 142(a)(2)(C), Sept. 16, 2011, 125 Stat. 356; Pub. L. 112–102, title IV, § 402(a)(2)(C), Mar. 30, 2012, 126 Stat. 282; Pub. L. 112–140, title IV, § 402(a)(2)(C), June 29, 2012, 126 Stat. 402; Pub. L. 112–141, div. D, title I, § 40102(a)(2)(C), July 6, 2012, 126 Stat. 844; Pub. L. 114–94, div. C, title XXXI, § 31102(a)(2)(C), Dec. 4, 2015, 129 Stat. 1727; Pub. L. 117–58, div. H, title I, § 80102(a)(2)(C), Nov. 15, 2021, 135 Stat. 1327.)