§4053. Exemptions — Inbound Citations
26 U.S.C. § 4053
Cited by 5 provisions in release 119-102.
Citations to §4053(6)
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(c) In the case of any article sold free of tax under this section (other than a sale to which subsection (b) applies), and in the case of any article sold free of tax under section 4053(6), if the manufacturer in good faith accepts a certification by the purchaser that the article will be used in accordance with the applicable provisions of law, no tax shall thereafter be imposed under this chapter in respect of such sale by such manufacturer.
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(d) The provisions of this section may be extended to, and made applicable with respect to, the exemptions provided by sections 4053(6), 4064(b)(1)(C), 4101, and 4182(b), and the exemptions authorized under section 4293 in respect of the taxes imposed by this chapter, to the extent provided by regulations prescribed by the Secretary.
Citations to §4053(8)
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(B) is mobile machinery, as defined in section 4053(8) (including vehicles that are not designed to perform a function of transporting a load over the public highways),
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(c) For purposes of this part, the term “tires of the type used on highway vehicles” means tires of the type used on—(1) motor vehicles which are highway vehicles, or(2) vehicles of the type used in connection with motor vehicles which are highway vehicles.Such term shall not include tires of a type used exclusively on vehicles described in section 4053(8).
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(g) No tax shall be imposed by section 4481 on the use of any vehicle described in section 4053(8).