Internal Revenue Code:Sec. 4072. Definitions

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle D - Miscellaneous Excise Taxes
       CHAPTER 32 - MANUFACTURERS EXCISE TAXES
        Subchapter A - Automotive and Related Items
         PART II - TIRES
       

Statute

    Sec. 4072. Definitions
    (a) 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.
    (b) Rubber
      For purposes of this chapter, the term ''rubber'' includes
    synthetic and substitute 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.--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) 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.
 
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462,
    title II, Sec. 204(b), 70 Stat. 389; Pub. L. 98-369, div.  A, title
    VII, Sec. 735(c)(3), July 18, 1984, 98 Stat. 982.)
 

Miscellaneous

     Study-
     (1) IN GENERAL- With respect to the 1-year period beginning on January 1,
        2006, the Secretary of the Treasury shall conduct a study to determine--
        (A) the amount of tax collected during such period under section 4071
        of the Internal Revenue Code of 1986 with respect to each class of tire, 
        and
        (B) the number of tires in each such class on which tax is imposed under
        such section during such period.
     (2) REPORT- Not later than July 1, 2007, the Secretary of the Treasury shall
        submit to Congress a report on the study conducted under paragraph (1).

  

                                 AMENDMENTS
    2005 - Energy Policy Act of 2005, Sec.1364(a), added the following to 
    Sec.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.'.  The amendment made by this section shall take effect
    as if included in section 869 of the American Jobs Creation Act of 2004.
    2004 - Subsec.869(b),Pub.L.108-357, amended Sec.4072 by adding
    a new subsection (a)---"(a) 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." It also
    amended by redesignating subsections (a), (b), (c), and (d) as 
    subsections (b), (c), (d), and (e) respectively.
    2004 - Subsec.869(b),Pub.L.108-357, amended Sec.4072 by adding
    new subsections (c) and (d).
      "(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.".
    2004 - Pub. L. 108-357, Sec. 851(c).  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.--The <<NOTE: 26 USC 4072 note.>> amendment made
    by this subsection shall take effect on the day after the date of
    the enactment of this Act.

      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).
                      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 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.