26 U.S.C. § 4071
Imposition of tax
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 4071, Imposition of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463366
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Full text
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.
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—
On and after October 1, 2028, the taxes imposed by subsection (a) shall not apply.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- A bill to authorize appropriations for the construction of certain highways in accordance with title 23 of the United States Code, and for other purposes.House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally
- Surface Transportation Assistance Act of 1978House: no recorded tallySenate: no recorded tally
- Technical Corrections Act of 1979House: no recorded tallySenate: no recorded tally
- An act to amend the Internal Revenue Code of 1954 with respect to the determination of second tier taxes, and for other purposes.House: no recorded tallySenate: no recorded tally
- An act to amend the Internal Revenue Code of 1954 with respect to excise tax refunds in the case of certain uses of tread rubber, and for other purposes.House: no recorded tallySenate: no recorded tally
- Surface Transportation Assistance Act of 1982House: no recorded tallySenate: no recorded tally
- Deficit Reduction Act of 1984House: no recorded tallySenate: no recorded tally
- Surface Transportation and Uniform Relocation Assistance Act of 1987House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1990
- Intermodal Surface Transportation Efficiency Act of 1991
- Transportation Equity Act for the 21st Century
- American Jobs Creation Act of 2004
- SAFETEA-LU
- Surface and Air Transportation Programs Extension Act of 2011House: no recorded tallySenate: 92–6
- Surface Transportation Extension Act of 2012House: 266–158Senate: no recorded tally
- Temporary Surface Transportation Extension Act of 2012House: no recorded tallySenate: no recorded tally
- MAP-21
- FAST Act
- Infrastructure Investment and Jobs Act