26 USC 4072 - Definitions

U.S Code last checked for updates: Sep 20, 2026

§ 4072.

Definitions

(a)

Taxable tire

(b)

Rubber

(c)

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—

(1)

motor vehicles which are highway vehicles, or

(2)

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).

(d)

Biasply

(e)

Super single tire

(Aug. 16, 1954, ch. 736,

cite as: 26 USC 4072