U.S. Code » Title 26 » Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter CHAPTER 32— MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— Automotive and Related Items › Part PART II— TIRES

26 U.S.C. § 4073

Exemptions

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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.