Articles Tagged: IRC §4071

IRC §4071. Imposition of tax

Table of ContentsPREVNEXT (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… Read more →

Treas. Reg. § 4071 Imposition Of Tax

Treas. Reg. § 48.4071-1Imposition and rates of tax.(a) Imposition of tax — (1) Imposition of tax before January 1, 1984. Section 4071 imposes a tax at the rates set forth in paragraph (b)(1) of this section on tires made wholly or in part of rubber, inner tubes (for tires) made wholly or in part of rubber… Read more →