26 CFR · Internal Revenue
§ 48.4062(a)-1 — Specific parts or accessories.
26 CFR § 48.4062(a)-1
TitleTitle 26: Internal RevenuePartPart 48: Manufacturers and Retailers Excise Taxes
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 48.4062(a)-1 (Specific parts or accessories.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 48.4062(a)-1 (2026).
Text
§ 48.4062(a)-1 Specific parts or accessories.
Spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, which are suitable for use on or in connection with, or as component parts of, automobile trucks, other automobiles, tractors, or other vehicles enumerated in section 4061(a), are considered parts of, or accessories for, such articles whether or not primarily designed or adapted for such use.
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Related
§ 48.4062
26 C.F.R. § 48.4062
Nearby Sections
11
§ 48.4061(b)-1
Imposition of tax.§ 48.4061(b)-2
Definition of parts or accessories.§ 48.4062(a)
§ 48.4062(a) [Reserved]§ 48.4062(a)-1
Specific parts or accessories.§ 48.4062(b)
§ 48.4062(b) [Reserved]§ 48.4062(b)-1
Rebuilt parts or accessories sold on an exchange basis.§ 48.4063-3
Other tax-free sales.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 48.4062(a)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/48/48.4062(a)-1.