26 CFR 48.4061(b)-1 - Imposition of tax.
(a) In general. Section 4061(b) imposes a tax on the sale by the manufacturer, producer, or importer of parts or accessories (other than tires and inner tubes and other than automobile radio and television receiving sets) for any of the articles enumerated in section 4061 (a) (see paragraph (a) of § 48.4061 (a)-1).
(b) Rates of tax. Tax is imposed on the sale of parts or accessories for any of the articles enumerated in section 4061(a) at the rates specified below:
|(1) Parts or accessories sold during the period January 1, 1959, to June 30, 1965, inclusive||8|
|(2) Parts or accessories sold on or after July 1, 1965||5|
(c) Liability for tax. The tax imposed by section 4061(b) is payable by the manufacturer, producer, or importer making the sale.