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Title 26 — Internal Revenue CodeRelease 119-73

§4072 Definitions

Title 26 › Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter A— - Automotive and Related Items › Part PART II— - TIRES › § 4072

Last updated Apr 6, 2026|Official source

Summary

Defines key tire words used in the chapter. Taxable tire: any tire used on highway vehicles that is all or part rubber and is marked as federal rules require. Rubber: includes synthetic and substitute rubber. Tires of the type used on highway vehicles: tires on highway motor vehicles or on vehicles used with those motor vehicles. Biasply tire: an air-filled tire whose ply cords run at alternating angles much less than 90 degrees to the tread centerline. Super single tire: a single tire over 13 inches wide made to replace two tires in a dual fitment, but not a tire made for steering.

Full Legal Text

Title 26, §4072

Internal Revenue Code — Source: USLM XML via OLRC

(a)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.
(b)For purposes of this chapter, the term “rubber” includes synthetic and substitute rubber.
(c)For purposes of this part, the term “tires of the type used on highway vehicles” means tires of the type used on—
(1)motor vehicles which are highway vehicles, or
(2)vehicles of the type used in connection with motor vehicles which are highway vehicles.
(d)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.
(e)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

Notes & Related Subsidiaries

Editorial Notes

Amendments

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
June 29, 1956, substituted “Definitions” for “Definition of rubber” in section catchline. Act
June 29, 1956, 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), 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].”

Effective Date

of 2004 Amendment Pub. L. 108–357, title VIII, § 851(c)(2), Oct. 22, 2004, 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 [Oct. 22, 2004].” Amendment by section 869(b) of Pub. L. 108–357 applicable to sales in calendar years beginning more than 30 days after Oct. 22, 2004, see section 869(e) of Pub. L. 108–357, set out as a note under section 4071 of this title.

Effective Date

of 1984 AmendmentAmendment 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 AmendmentAmendment by act
June 29, 1956, effective
July 1, 1956, see section 211 of act
June 29, 1956, set out as a note under section 4041 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 4072

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73