---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch32/schA/ptII"
level: "part"
label: "Part II"
heading: "Tires"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch32-schA-ptII"
sections_count: 3
---

# Part II — Tires

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 32 — Manufacturers Excise Taxes › Subchapter A — Automotive and Related Items

## Sections

- [§4071. Imposition of tax](/usc/26/4071.md)
- [§4072. Definitions](/usc/26/4072.md)
- [§4073. Exemptions](/usc/26/4073.md)