Title 26 — Internal Revenue Code
Part II · Chapter 32 — Manufacturers Excise Taxes
§ 4072. Definitions
Statutory text
Taxable tire
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.
Rubber
For purposes of this chapter, the term “rubber” includes synthetic and substitute rubber.
Tires of the type used on highway vehicles
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).
Biasply
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.
Super single tire
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 482 · 68A Stat. 482
Enacted · 26 U.S.C. § 4072
Aug. 16, 1954, ch. 736, 68A Stat. 482
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 482Tax Reform Act of 1984
Pub. L. 98–369 div. A title VII § 735(c)(3) · 98 Stat. 494
Redesignated · 26 U.S.C. § 4072(b); 26 U.S.C. § 4072(c)
Pub. L. 98–369 redesignated subsec. (c) as (b)
Struck · 26 U.S.C. § 4072(b); 26 U.S.C. § 4072(c)
Pub. L. 98–369 struck out former subsec. (b) which defined “tread rubber”
Source evidence
Code amendment note
Subsecs. (b), (c). Pub. L. 98–369 redesignated subsec. (c) as (b) and struck out former subsec. (b) which defined “tread rubber”.Enacted provision · exact public law section
(3) Section 4072 (relating to definitions) is amended by striking out subsection (b) and by redesignating subsection (c) as subsection (b).Pub. L. 108–357 § 869(b) · 118 Stat. 1418
Added · 26 U.S.C. § 4072(a)
Pub. L. 108–357, § 869(b), added subsec. (a)
Redesignated · 26 U.S.C. § 4072(a)
Pub. L. 108–357, § 869(b), redesignated former subsec. (a) as (b)
Source evidence
Code amendment note
Subsec. (a). Pub. L. 108–357, § 869(b), added subsec. (a) and redesignated former subsec. (a) as (b).Enacted provision · exact public law section
(b) Biasply and Super Single Tires.— Section 4072 is amended by adding at the end the following new subsections: “(c) Biasply.— 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. “(d) Super single tire.— 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.” .Effective date note
Pub. L. 109–58, title XIII, § 1364(b), Aug. 8, 2005, 119 Stat. 1060, provided that: “The amendment made by this section [amending this section] shall take effect as if included in section 869 of the American Jobs Creation Act of 2004 [Pub. L. 108–357].”Pub. L. 108–357 § 869(b) · 118 Stat. 1418
Redesignated · 26 U.S.C. § 4072(b)
Pub. L. 108–357, § 869(b), redesignated subsec. (a) as (b). Former subsec. (b) redesignated (c)
Source evidence
Code amendment note
Subsec. (b). Pub. L. 108–357, § 869(b), redesignated subsec. (a) as (b). Former subsec. (b) redesignated (c).Enacted provision · exact public law section
(b) Biasply and Super Single Tires.— Section 4072 is amended by adding at the end the following new subsections: “(c) Biasply.— 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. “(d) Super single tire.— 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.” .Effective date note
Pub. L. 109–58, title XIII, § 1364(b), Aug. 8, 2005, 119 Stat. 1060, provided that: “The amendment made by this section [amending this section] shall take effect as if included in section 869 of the American Jobs Creation Act of 2004 [Pub. L. 108–357].”Pub. L. 108–357 § 851(c)(1) · 118 Stat. 1418
Inserted · 26 U.S.C. § 4072(b)
Pub. L. 108–357, § 851(c)(1), which directed amendment of par. (2) by inserting at end “Such term shall not include tires of a type used exclusively on vehicles described in section 4053(8).”, was executed by amending subsec. (b) by inserting that language after par. (2) to reflect the probable intent of Congress
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 108–357, § 851(c)(1), which directed amendment of par. (2) by inserting at end “Such term shall not include tires of a type used exclusively on vehicles described in section 4053(8).”, was executed by amending subsec. (b) by inserting that language after par. (2) to reflect the probable intent of Congress.Enacted provision · exact public law section
(1) In General.— Section 4072(b)(2) is amended by adding at the end the following flush sentence: “Such term shall not include tires of a type used exclusively on vehicles described in section 4053(8).”.Effective date note
Pub. L. 109–58, title XIII, § 1364(b), Aug. 8, 2005, 119 Stat. 1060, provided that: “The amendment made by this section [amending this section] shall take effect as if included in section 869 of the American Jobs Creation Act of 2004 [Pub. L. 108–357].”Pub. L. 108–357 § 869(b) · 118 Stat. 1418
Redesignated · 26 U.S.C. § 4072(c); 26 U.S.C. § 4072(d)
Pub. L. 108–357, § 869(b), redesignated subsecs. (b) and (c) as (c) and (d), respectively. Former subsec. (d) redesignated (e)
Source evidence
Code amendment note
Subsecs. (c), (d). Pub. L. 108–357, § 869(b), redesignated subsecs. (b) and (c) as (c) and (d), respectively. Former subsec. (d) redesignated (e).Enacted provision · exact public law section
(b) Biasply and Super Single Tires.— Section 4072 is amended by adding at the end the following new subsections: “(c) Biasply.— 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. “(d) Super single tire.— 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.” .Effective date note
Pub. L. 109–58, title XIII, § 1364(b), Aug. 8, 2005, 119 Stat. 1060, provided that: “The amendment made by this section [amending this section] shall take effect as if included in section 869 of the American Jobs Creation Act of 2004 [Pub. L. 108–357].”Pub. L. 108–357 § 869(b) · 118 Stat. 1418
Added · 26 U.S.C. § 4072(c); 26 U.S.C. § 4072(d)
Pub. L. 108–357, § 869(b), added subsecs. (c) and (d)
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 108–357, § 869(b), added subsecs. (c) and (d).Enacted provision · exact public law section
(b) Biasply and Super Single Tires.— Section 4072 is amended by adding at the end the following new subsections: “(c) Biasply.— 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. “(d) Super single tire.— 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.” .Effective date note
Pub. L. 109–58, title XIII, § 1364(b), Aug. 8, 2005, 119 Stat. 1060, provided that: “The amendment made by this section [amending this section] shall take effect as if included in section 869 of the American Jobs Creation Act of 2004 [Pub. L. 108–357].”Pub. L. 108–357 § 869(b) · 118 Stat. 1418
Redesignated · 26 U.S.C. § 4072(e)
Pub. L. 108–357, § 869(b), redesignated subsec. (d) as (e)
Source evidence
Code amendment note
Subsec. (e). Pub. L. 108–357, § 869(b), redesignated subsec. (d) as (e).Enacted provision · exact public law section
(b) Biasply and Super Single Tires.— Section 4072 is amended by adding at the end the following new subsections: “(c) Biasply.— 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. “(d) Super single tire.— 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.” .Effective date note
Pub. L. 109–58, title XIII, § 1364(b), Aug. 8, 2005, 119 Stat. 1060, provided that: “The amendment made by this section [amending this section] shall take effect as if included in section 869 of the American Jobs Creation Act of 2004 [Pub. L. 108–357].”Energy Tax Incentives Act of 2005
Pub. L. 109–58 title XIII § 1364(a) · 119 Stat. 594
Inserted · 26 U.S.C. § 4072(e)
Pub. L. 109–58 inserted at end “Such term shall not include any tire designed for steering.”
Source evidence
Code amendment note
Subsec. (e). Pub. L. 109–58 inserted at end “Such term shall not include any tire designed for steering.”Enacted provision · exact public law section
(a) In General.— Section 4072(e) (defining super single tire) is amended by adding at the end the following: “Such term shall not include any tire designed for steering.”Effective date note
Pub. L. 109–58, title XIII, § 1364(b), Aug. 8, 2005, 119 Stat. 1060, provided that: “The amendment made by this section [amending this section] shall take effect as if included in section 869 of the American Jobs Creation Act of 2004 [Pub. L. 108–357].”
10 of 11 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1956–2005 · 4 rounds
2005
Subsec. (e). Pub. L. 109–58 inserted at end “Such term shall not include any tire designed for steering.”
2004
Subsec. (a). Pub. L. 108–357, § 869(b), added subsec. (a) and redesignated former subsec. (a) as (b).
Subsec. (b). Pub. L. 108–357, § 869(b), redesignated subsec. (a) as (b). Former subsec. (b) redesignated (c).
Pub. L. 108–357, § 851(c)(1), which directed amendment of par. (2) by inserting at end “Such term shall not include tires of a type used exclusively on vehicles described in section 4053(8).”, was executed by amending subsec. (b) by inserting that language after par. (2) to reflect the probable intent of Congress.
Subsecs. (c), (d). Pub. L. 108–357, § 869(b), redesignated subsecs. (b) and (c) as (c) and (d), respectively. Former subsec. (d) redesignated (e).
Pub. L. 108–357, § 869(b), added subsecs. (c) and (d).
Subsec. (e). Pub. L. 108–357, § 869(b), redesignated subsec. (d) as (e).
1984
Subsecs. (b), (c). Pub. L. 98–369 redesignated subsec. (c) as (b) and struck out former subsec. (b) which defined “tread rubber”.
1956
Act , substituted “Definitions” for “Definition of rubber” in section catchline.
Act , designated existing provisions as subsec. (a) and added subsecs. (b) and (c).
Statutory Notes and Related Subsidiaries
Effective Date of 2005 Amendment
Pub. L. 109–58, title XIII, § 1364(b), , 119 Stat. 1060, provided that: “The amendment made by this section [amending this section] shall take effect as if included in section 869 of the American Jobs Creation Act of 2004 [Pub. L. 108–357].”
Effective Date of 2004 Amendment
Pub. L. 108–357, title VIII, § 851(c)(2), , 118 Stat. 1608, provided that: “The amendment made by this subsection [amending this section] shall take effect on the day after the date of the enactment of this Act [].”
Amendment by section 869(b) of Pub. L. 108–357 applicable to sales in calendar years beginning more than 30 days after , see section 869(e) of Pub. L. 108–357, set out as a note under section 4071 of this title.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Pub. L. 97–424, to which such amendment relates, see section 736 of Pub. L. 98–369, set out as a note under section 4051 of this title.
Effective Date of 1956 Amendment
Amendment by act , effective , see section 211 of act , set out as a note under section 4041 of this title.
Credits
1954–2005 · 5 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 482
- 1956June 29, 1956, ch. 462, title II, § 204(b), 70 Stat. 389
- 1984Pub. L. 98–369, div. A, title VII, § 735(c)(3), , 98 Stat. 982
- 2004Pub. L. 108–357, title VIII, §§ 851(c)(1), 869(b), , 118 Stat. 1608, 1623
- 2005Pub. L. 109–58, title XIII, § 1364(a), , 119 Stat. 1060.
Show as published
(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), , 98 Stat. 982; Pub. L. 108–357, title VIII, §§ 851(c)(1), 869(b), , 118 Stat. 1608, 1623; Pub. L. 109–58, title XIII, § 1364(a), , 119 Stat. 1060.)