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.
(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
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.
2005—Subsec. (e). Pub. L. 109–58inserted 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), redesignatedsubsec. (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), redesignatedsubsecs. (b) and (c) as (c) and (d), respectively. Former subsec. (d) redesignated (e).
1984—Subsecs. (b), (c). Pub. L. 98–369redesignated 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 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) ofPub. L. 108–357applicable to sales in calendar years beginning more than 30 days after Oct. 22, 2004, see section 869(e) ofPub. L. 108–357, set out as a note under section
4071 of this title.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369effective, 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 ofPub. 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.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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