Treasury Regulations · 26 CFR
§ 48.4062(a)-1. Specific parts or accessories.
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 § 48.4062(a)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Length
- 58 words · about 1 min to read
Spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, which are suitable for use on or in connection with, or as component parts of, automobile trucks, other automobiles, tractors, or other vehicles enumerated in section 4061(a), are considered parts of, or accessories for, such articles whether or not primarily designed or adapted for such use.
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(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.
- § 48.4062(b)-1 Rebuilt parts or accessories sold on an exchange basis.
- § 48.4063-1 Tax-free sales of bodies to chassis manufacturers.
- § 48.4063-2 Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck.
- § 48.4063-3 Other tax-free sales.