26 U.S.C. § 4072
§ 4072. Definitions
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed August 8, 2005 by the Public Law 109-58.
Every change, newest first (5)
- August 8, 2005Public Law 109-58
- October 22, 2004American Jobs Creation Act of 2004
- July 18, 1984Deficit Reduction Act of 1984
- June 29, 1956Internal Revenue Code of 1954 (original text)
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
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.