Treasury Regulations · 26 CFR
§ 48.4061(b)-1. Imposition of tax.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 48.4061(b)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- April 13, 1963 by T.D. 6648
- Last amended
- September 9, 1964 by T.D. 6753
- Length
- 197 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 1
| Percent | |
|---|---|
| (1) Parts or accessories sold during the period January 1, 1959, to June 30, 1965, inclusive | 8 |
| (2) Parts or accessories sold on or after July 1, 1965 | 5 |
The tax is computed by applying to the price for which the part or accessory is sold the rate in effect at the time of the sale. For definition of the term “price” see section 4216 and the regulations thereunder contained in Subpart M of this part.
[T.D. 6648, 28 FR 3633, Apr. 13, 1963, as amended by T.D. 6753, 29 FR 12717, Sept. 9, 1964]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 6753 (29 FR 12717)
- Issued by T.D. 6648 (28 FR 3633)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 48 Manufacturers and retailers excise taxes
- Subpart H Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
- Motor vehicles
Nearby sections
- § 48.4061(a)-2 Bonding of importers.
- § 48.4061(a)-3 Definitions.
- § 48.4061(a)-4 Parts or accessories sold on or in connection with chasis, bodies, etc.
- § 48.4061(a)-5 Sale of automobile truck bodies and chassis.
- § 48.4061(b)-1 Imposition of tax.
- § 48.4061(b)-2 Definition of parts or accessories.
- § 48.4061(b)-3 Rebuilt, reconditioned, or repaired parts or accessories.
- § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers.
- § 48.4062(a)-1 Specific parts or accessories.