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Treasury Regulations (26 C.F.R.)

26 CFR § 48.4061(b)-1

Imposition of tax.

Official textecfr.govlast amended

# (a) In general.

Section 4061(b) imposes a tax on the sale by the manufacturer, producer, or importer of parts or accessories (other than tires and inner tubes and other than automobile radio and television receiving sets) for any of the articles enumerated in section 4061 (a) (see paragraph (a) of § 48.4061 (a)-1).

# (b) Rates of tax.

Tax is imposed on the sale of parts or accessories for any of the articles enumerated in section 4061(a) at the rates specified below:

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.

# (c) Liability for tax.

The tax imposed by section 4061(b) is payable by the manufacturer, producer, or importer making the sale.

[T.D. 6648, 28 FR 3633, Apr. 13, 1963, as amended by T.D. 6753, 29 FR 12717, Sept. 9, 1964]

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In this part (40 sections)
  1. 48.4041-13 · Other credits or refunds.
  2. 48.4041-14 · Exemption for sale to or use by certain aircraft museums.
  3. 48.4041-15 · Sales to States or political subdivisions thereof.
  4. 48.4041-16 · Sales for export.
  5. 48.4041-17 · Tax-free retail sales to certain nonprofit educational…
  6. 48.4041-18 · [Reserved]
  7. 48.4041-19 · Exemption for qualified methanol and ethanol fuel.
  8. 48.4041-20 · Partially exempt methanol and ethanol fuel.
  9. 48.4041-21 · Compressed natural gas (CNG).
  10. 48.4042-1 · Tax on fuel used in commercial waterway transportation.
  11. 48.4042-2 · Special rules.
  12. 48.4042-3 · Certain types of commercial waterway transportation…
  13. 48.4052-1 · Heavy trucks and trailers; certification requirement.
  14. 48.4061(a) · [Reserved]
  15. 48.4061(a)-1 · Imposition of tax; exclusion for light-duty trucks, etc.
  16. 48.4061(a)-2 · Bonding of importers.
  17. 48.4061(a)-3 · Definitions.
  18. 48.4061(a)-4 · Parts or accessories sold on or in connection with…
  19. 48.4061(a)-5 · Sale of automobile truck bodies and chassis.
  20. 48.4061(b) · [Reserved]
  21. 48.4061(b)-1 · Imposition of tax.
  22. 48.4061(b)-2 · Definition of parts or accessories.
  23. 48.4061(b)-3 · Rebuilt, reconditioned, or repaired parts or accessories.
  24. 48.4061-1 · Temporary regulations with respect to floor stock refunds…
  25. 48.4062(a) · [Reserved]
  26. 48.4062(a)-1 · Specific parts or accessories.
  27. 48.4062(b) · [Reserved]
  28. 48.4062(b)-1 · Rebuilt parts or accessories sold on an exchange basis.
  29. 48.4063-1 · Tax-free sales of bodies to chassis manufacturers.
  30. 48.4063-2 · Tax-free sales of parts or accessories sold for resale on…
  31. 48.4063-3 · Other tax-free sales.
  32. 48.4064-1 · Gas guzzler tax.
  33. 48.4071-1 · Imposition and rates of tax.
  34. 48.4071-2 · Determination of weight.
  35. 48.4071-3 · Imposition of tax on tires and tubes delivered to…
  36. 48.4071-4 · Original equipment tires on imported articles.
  37. 48.4072-1 · Definitions.
  38. 48.4073 · [Reserved]
  39. 48.4073-1 · Exemption of tires of certain sizes.
  40. 48.4073-2 · Exemption of tires with internal wire fastening.
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