Tires, Tubes, and Tread Rubber

Sections

• § 48.4071-1
  § 48.4071-1 Imposition and rates of tax.
• § 48.4071-2
  § 48.4071-2 Determination of weight.
• § 48.4071-3
  § 48.4071-3 Imposition of tax on tires and tubes delivered to manufacturer's retail outlet.
• § 48.4071-4
  § 48.4071-4 Original equipment tires on imported articles.
• § 48.4072-1
  § 48.4072-1 Definitions.
• § 48.4073
  § 48.4073 [Reserved]
• § 48.4073-1
  § 48.4073-1 Exemption of tires of certain sizes.
• § 48.4073-2
  § 48.4073-2 Exemption of tires with internal wire fastening.
• § 48.4073-3
  § 48.4073-3 Exemption of tread rubber used for recapping nonhighway tires.
• § 48.4073-4
  § 48.4073-4 Other tax-free sales.