26 U.S.C. § 4072 — Definitions
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 212 words · no verdicts yet
This section defines terms used in the tire excise-tax provisions. It defines taxable tire, rubber, highway-vehicle tires, biasply tire, and super single tire.
(a) Taxable tire. “Taxable tire” means a tire of the type used on highway vehicles that is wholly or partly made of rubber and marked under federal regulations for highway use. (b) Rubber. “Rubber” includes synthetic rubber and substitute rubber. (c) Tires of the type used on highway vehicles. This means tires used on (1) highway motor vehicles or (2) vehicles of the type used with highway motor vehicles. It excludes tires used exclusively on vehicles described in section 4053(8). (d) Biasply. A “biasply tire” is a pneumatic tire whose ply cords extending to the beads are laid at alternating angles substantially less than 90 degrees from the tread centerline. (e) Super single tire. A “super single tire” is one tire more than 13 inches wide in cross section, designed to replace two tires in a dual fitting. It does not include a tire designed for steering.
For purposes of this chapter, the term “taxable tire” means any tire of the type used on highway vehicles if wholly or in part made of rubber and if marked pursuant to Federal regulations for highway use.
For purposes of this chapter, the term “rubber” includes synthetic and substitute rubber.
For purposes of this part, the term “tires of the type used on highway vehicles” means tires of the type used on—
motor vehicles which are highway vehicles, or
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).
For purposes of this part, the term “biasply tire” means a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread.
For purposes of this part, the term “super single tire” means a single tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. Such term shall not include any tire designed for steering.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462, title II, § 204(b), 70 Stat. 389; Pub. L. 98–369, div. A, title VII, § 735(c)(3), July 18, 1984, 98 Stat. 982; Pub. L. 108–357, title VIII, §§ 851(c)(1), 869(b), Oct. 22, 2004, 118 Stat. 1608, 1623; Pub. L. 109–58, title XIII, § 1364(a), Aug. 8, 2005, 119 Stat. 1060.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1956Amended · Act of June 29, 1956, ch. 462 · 70 Stat. 389
- 1984Amended · Pub. L. 98-369 · 98 Stat. 982
- 2004Amended · Pub. L. 108-357 · 118 Stat. 1608, 1623
- 2005Amended · Pub. L. 109-58 · 119 Stat. 1060
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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