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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 4073 | Exemptions | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 32 | MANUFACTURERS EXCISE TAXES | 4073 | 26 U.S.C. § 4073 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s4073 | data/legal/raw/us/code/title-26/usc26.xml | de54756a98d5ed5d4eda4eb2473f4006d0e90bfe11153a2b080f1a038001da51 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | d026b9bb39009ed6c46e98d274fbd188e344d74930c3a908feaa30c000a4c6f6 | 2026-07-04 | official |
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26 U.S.C. § 4073 - Exemptions
Text
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.)
Notes
Editorial Notes
Amendments2004—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 AmendmentAmendment 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 AmendmentAmendment 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 AmendmentAmendment 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.