t (or, if earlier, on the date of the shipment by him), the manufacturer of such tire or tube receives proof that the other article referred to in clause (ii) of subparagraph (A) has been sold in a manner which satisfies the requirements of such clause (ii) (including in the case of a sale for export, proof of export of such other article). (C) Subsection (a) (1) does not apply.—Paragraph (1) of subsection (a) shall not apply with respect to the tax imposed under section 4071 on the sale of a tire, or inner tube. (3) Repealed. Pub. L. 89–44, TITLE II, § 208 (d), June 21, 1965, 79 Stat. 141. (4) BICYCLE Tires or tubes SOLD TO BICYCLE MANUFACTURER. (A) In general.-Under regulations prescribed by the Secretary, no tax shall be imposed under section 4071 on the sale of a bicycle tire (or an inner tube for such a tire) by the manufacturer thereof if such tire or tube is sold for use by the purchaser as material in the manufacture or production of, or as a component part of, a bicycle (other than a rebuilt or reconditioned bicycle). (B) Bicycle tire defined. As used in this paragraph the term "bicycle tire" means a tire, composed of rubber in combination with fabric or other reinforcing element, which is not more than 28 inches in outer diameter and not more than 214 inches in cross section and which is primarily designed or adapted for use on bicycles. (C) Proof. Where a bicycle tire or tube has been sold free of tax under this paragraph, this paragraph shall cease to apply unless, within the 6-month period which begins on the date of the sale by him (or, if earlier, on the date of shipment by him), the manufacturer of such bicycle tire or tube receives proof that the tire or tube has been used in the manner described in subparagraph (A). (5) TIRES, Tubes, and tread RUBBER USED ON INTERCITY, Local, AND SCHOOL BUSES.-Under regulations prescribed by the Secretary (A) the taxes imposed by paragraphs (1) and (3) of section. 4071 (a) shall not apply in the case of tires or inner tubes for tires sold for use by the purchaser on or in connection with a qualified bus, and (B) the tax imposed by paragraph (4) of section 4071 (a) shall not apply in the case of tread rubber sold for use by the purchaser in the recapping or retreading of any tire to be used by the purchaser on or in connection with a qualified bus. (6) BUS PARTS AND ACCESSORIES.-Under regulations prescribed by the Secretary, the tax imposed by section 4061 (b) shall not apply to any part or accessory which is sold for use by the purchaser on or in connection with an automobile bus. (Added Pub. L. 85-859, Title I, § 119(a), Sept. 2, 1958, 72 Stat. 1282, and amended Pub. L. 86-70, § 22 (a), June 25, 1959, 73 Stat. 146; Pub. L. 86344, § 2(b), Sept. 21, 1959, 73 Stat. 617; Pub. L. 86-418, § 1, Apr. 8, 1960, 74 Stat. 38; Pub. L. 86-624, § 18(e), July 12, 1960, 74 Stat. 416; Pub. L. 87-61, Title II, § 205(a), June 29, 1961, 75 Stat. 126; Pub. L. 89-44, Title II, § 208(d), Title VIII § 801(c), (d) (1), June 21, 1965, 79 Stat. 141, 158; Pub. L. 94-455, Title XIX, § 1906 (b) (13) (A), Oct. 4, 1976, 90 Stat. 1834.) ** Sec. 4226. Repealed by Public Law 94-455, Title XIX, § 1904(a) (4), Oct. 4, 1976, 90 Stat. 1811. Sec. 4227. Cross reference. For credit for taxes on tires and inner tubes, see section 6416(c). (Amended Oct. 4, 1976, Pub. L. 94-455, Title XIX, § 1904 (a) (5), 90 Stat. 1811.) Chapter 36.-CERTAIN OTHER EXCISE TAXES Sec. 4481. Imposition of tax. (a) Imposition of tax A tax is hereby imposed on the use of any highway motor vehicle which (together with the semitrailers and trailers customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle) has a taxable gross weight of more than 26,000 pounds, at the rate of $3.00 a year for each 1,000 pounds of taxable gross weight or fraction thereof. In . the case of the taxable period beginning on July 1, 1984, and ending on September 30, 1984, the tax shall be at the rate of 75 cents for such period for each 1,000 pounds of taxable gross weight or fraction thereof. (b) By whom paid The tax imposed by this section shall be paid by the person in whose name the highway motor vehicle is, or is required to be, registered under the law of the State in which such vehicle is, or is required to be, registered, or, in case the highway motor vehicle is owned by the United States, by the agency or instrumentality of the United States operating such vehicle. (c) Proration of tax If in any taxable period the first use of the highway motor vehicle is after the first month in such period, the tax shall be reckoned proportionately from the first day of the month in which such use occurs to and including the last day in such taxable period. (d) One tax liability per period (1) IN GENERAL.-To the extent that the tax imposed by this section is paid with respect to any highway motor vehicle for any taxable period, no further tax shall be imposed by this section for such taxable period with respect to such vehicle. (2) CROSS REFERENCE. For privilege of paying tax imposed by this section in installments, see section 6156. (e) Period tax in effect The tax imposed by this section shall apply only to use before October 1, 1984. (Added June 29, 1956, ch. 462, title II, § 206 (a), 70 Stat. 390, and amended June 29, 1961, Pub. L. 87-61, title II, § 203 (a), (b), (1), (2) (A), (B), 75 Stat. 124; Dec. 31, 1970, Pub. L. 91–605, title III, § 303 (a) (7) and (8), 84 Stat. 1744; May 5, 1976, Pub. L. 94–280, title III, § 303(a) (7) and (8), 90 Stat. 456; Nov. 6, 1978, Pub. L. 95-599, title V, § 502 (a)(6), (7), 92 Stat. 2756). Sec. 4482. Definitions. (a) Highway motor vehicle For purposes of this subchapter, the term "highway motor vehicle" means any motor vehicle which is a highway vehicle. (b) Taxable gross weight For purposes of this subchapter, the term "taxable gross weight," when used with respect to any highway motor vehicle, means the sum of— (1) the actual unloaded weight of— (A) such highway motor vehicle fully equipped for service, and (B) the semitrailers and trailers (fully equipped for service) customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle, and (2) the weight of the maximum load customarily carried on highway motor vehicles of the same type as such highway motor vehicle and on the semitrailers and trailers referred to in paragraph (1) (B). Taxable gross weight shall be determined under regulations prescribed by the Secretary or his delegate (which regulations may include formulas or other methods for determining the taxable gross weight of vehicles by classes, specifications, or otherwise). (c) Other definitions For purposes of this subchapter (1) STATE. The term "State" means a State and the District of Columbia. (2) YEAR. The term "year" means the one-year period beginning on July 1. (3) USE.-The term "use" means use in the United States on the public highways. (4) TAXABLE PERIOD.—The term "taxable period” means any year beginning before July 1, 1984, and the period which begins on July 1, 1984, and ends at the close of September 30, 1984. (Added June 29, 1956, c. 462, Title II, § 206 (a), 70 Stat. 390, and amended June 29, 1961, Pub. L. 87-61, Title II, § 203(b) (2) (C), 75 Stat. 125; Dec. 31, 1970, Pub. L. 91-605, Title III, § 303 (a) (9), 84 Stat. 1744; May 5, 1976, Pub. L. 94-280, Title III, § 303 (a) (9), 90 Stat. 456; Oct. 4, 1976, Pub. L. 94-455, Title XIX, § 1904 (c), 90 Stat. 1818; and Nov. 6, 1978, Pub. L. 95-599, Title V, § 502 (a) (8), 92 Stat. 2756.) Sec. 4483. Exemptions. (a) State and local governmental exemption Under regulations prescribed by the Secretary, no tax shall be imposed by section 4481 on the use of any highway motor vehicle by any State or any political subdivision of a State. (b) Exemption for United States The Secretary of the Treasury may authorize exemption from the tax imposed by section 4481 as to the use by the United States of any particular highway motor vehicle, or class of highway motor vehicles, if he determines that the imposition of such tax with respect to such use will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States. (c) Certain transit-type buses Under regulations prescribed by the Secretary, no tax shall be imposed by section 4481 on the use of any bus which is of the transit type (rather than of the intercity type) by a person who, for the last 3 months of the preceding year (or for such other period as the Secretary may by regulations prescribe for purposes of this subsection), met the 60-percent passenger fare revenue test set forth in section 6421 (b) (2) (as in effect on the day before the date of the enactment of the Energy Tax Act of 1978) as applied to the period prescribed for purposes of this subsection. (Added June 29, 1956, c. 462, Title II, § 206(a), 70 Stat. 391; and amended Oct. 4, 1976, Pub. L. 94-455, Title XIX, § 1906 (b) (13) (A), (B), 90 Stat. 1834; Nov. 9, 1978, Pub. L. 95-618, Title II, § 233(a) (3) (C), 92 Stat. 3191.) Sec. 4484. Cross reference. For penalties and administrative provisions applicable to this subchapter, see subtitle F. (added June 29, 1956, c. 462, Title II, § 206 (a), 70 Stat. 391.) Sec. 6156. Installment payments of tax on use of highway motor vehicles and civil aircraft. (a) Privilege to pay tax in installments If the taxpayer files a return of the tax imposed by section 4481 or 4491 on or before the date prescribed for the filing of such return, he may elect to pay the tax shown on such return in equal installments in accordance with the following table: If liability is incurred in— July, August, or September_. October, November, or December___ (b) Dates for paying installments The number of installments shall be 432 In the case of any tax payable in installments by reason of an election under subsection (a)– (1) the first installment shall be paid on the date prescribed for payment of the tax, (2) the second installment shall be paid on or before the last day of the third month following the calendar quarter in which the liability was incurred, |