Internal Revenue Code · 26 U.S.C.
§ 4073. Exemptions
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4073
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Last amended
- October 22, 2004 by Pub. L. 108–357
- Amendments
- 2 dated changes in the source credit
- Length
- 83 words · about 1 min to read
- Cross-references
- cites 1; cited by 0 Code sections and 1 other regulation
- Regulations
- 4 issued under this section
The tax imposed by section 4071 shall not apply to tires sold for the exclusive use of the Department of Defense or the Coast Guard.
(Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462, title II, § 204(c), 70 Stat. 389; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title VII, § 735(c)(4), July 18, 1984, 98 Stat. 982; Pub. L. 108–357, title VIII, § 869(c), Oct. 22, 2004, 118 Stat. 1623.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 4073
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited in 1 regulation not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 108–357
- Amended by Pub. L. 98–369
- Enacted by Pub. L. 94–455Parts changed in 1976: (c)
Where it sits in the Code
- Subtitle D Miscellaneous Excise Taxes
- Chapter 32 MANUFACTURERS EXCISE TAXES
- Subchapter A Automotive and Related Items
- Part II TIRES
Nearby sections
- § 4071 Imposition of tax
- § 4072 Definitions
- § 4073 Exemptions
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2004—Pub. L. 108–357 amended section catchline and text generally. Prior to amendment, text read as follows: “The tax imposed by section 4071 shall not apply to tires of extruded tiring with an internal wire fastening agent.”
1984—Pub. L. 98–369 substituted “Exemption for tires with internal wire fastening” for “Exemptions” in section catchline, and in text struck out subsec. (a) relating to exemption from tax on tires not more than 20 inches in diameter and not more than 1¾ inches in cross section, struck out subsec. (c) relating to exemption from tax on tread rubber in certain cases, and struck out letter designation “(b)” and subsection heading for subsec. (b) thereby designating text of former subsec. (b) as entire text of section.
1976—Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
1956—Subsec. (c). Act June 29, 1956, added subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
Amendment by Pub. L. 108–357 applicable to sales in calendar years beginning more than 30 days after Oct. 22, 2004, see section 869(e) of Pub. L. 108–357, set out as a note under section 4071 of this title.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Pub. L. 97–424, to which such amendment relates, see section 736 of Pub. L. 98–369, set out as a note under section 4051 of this title.
Effective Date of 1956 Amendment
Amendment by act June 29, 1956, effective July 1, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title.