Treasury Regulations (26 C.F.R.)
26 CFR § 48.4062(a)-1
Specific parts or accessories.
Official textecfr.govlast amended
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.
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In this part (40 sections)
- 48.4041-18 · [Reserved]
- 48.4041-19 · Exemption for qualified methanol and ethanol fuel.
- 48.4041-20 · Partially exempt methanol and ethanol fuel.
- 48.4041-21 · Compressed natural gas (CNG).
- 48.4042-1 · Tax on fuel used in commercial waterway transportation.
- 48.4042-2 · Special rules.
- 48.4042-3 · Certain types of commercial waterway transportation…
- 48.4052-1 · Heavy trucks and trailers; certification requirement.
- 48.4061(a) · [Reserved]
- 48.4061(a)-1 · Imposition of tax; exclusion for light-duty trucks, etc.
- 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…
- 48.4061(a)-5 · Sale of automobile truck bodies and chassis.
- 48.4061(b) · [Reserved]
- 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…
- 48.4062(a) · [Reserved]
- 48.4062(a)-1 · Specific parts or accessories.
- 48.4062(b) · [Reserved]
- 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…
- 48.4063-3 · Other tax-free sales.
- 48.4064-1 · Gas guzzler tax.
- 48.4071-1 · Imposition and rates of tax.
- 48.4071-2 · Determination of weight.
- 48.4071-3 · Imposition of tax on tires and tubes delivered to…
- 48.4071-4 · Original equipment tires on imported articles.
- 48.4072-1 · Definitions.
- 48.4073 · [Reserved]
- 48.4073-1 · Exemption of tires of certain sizes.
- 48.4073-2 · Exemption of tires with internal wire fastening.
- 48.4073-3 · Exemption of tread rubber used for recapping nonhighway…
- 48.4073-4 · Other tax-free sales.
- 48.4081-1 · Taxable fuel; definitions.
- 48.4081-2 · Taxable fuel; tax on removal at a terminal rack.
- 48.4081-3 · Taxable fuel; taxable events other than removal at the…