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.

Notes of Decisions
Cited in 1 case, 2005–2005 · leading case: B & S Transp., Inc. v. United States, 68 Fed. Cl. 103 (Fed. Cl. 2005).
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B & S Transp., Inc. v. United States, 68 Fed. Cl. 103 (Fed. Cl. 2005). · cites it 2× “See 26 U.S.C. § 4073 . A contract specialist with TACOM recommended that the Army award the contract to Tire Mart.”
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