Amendments
2021—Subsec. (d). Pub. L. 117–58 substituted “October 1, 2028” for “October 1, 2022”.
2015—Subsec. (d). Pub. L. 114–94 substituted “October 1, 2022” for “October 1, 2016”.
2012—Subsec. (d). Pub. L. 112–141 substituted “October 1, 2016” for “July 1, 2012”.
Pub. L. 112–140, §§ 1(c), 402(a)(2)(C), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
Pub. L. 112–102 substituted “July 1, 2012” for “April 1, 2012”.
2011—Subsec. (d). Pub. L. 112–30 substituted “April 1, 2012” for “October 1, 2011”.
2005—Subsec. (d). Pub. L. 109–59 substituted “2011” for “2005”.
2004—Subsec. (a). Pub. L. 108–357, § 869(a), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, subsec. (a) imposed tax and set forth table of rates providing for no tax if the tire weighed not more than 40 lbs., tax of 15 cents per lb. in excess of 40 lbs. if the tire weighed more than 40 lbs. but not more than 70 lbs., tax of $4.50 plus 30 cents per lb. in excess of 70 lbs. if the tire weighed more than 70 lbs. but not more than 90 lbs., and tax of $10.50 plus 50 cents per lb. in excess of 90 lbs. if the tire weighed more than 90 lbs.
Subsec. (c). Pub. L. 108–357, § 869(d)(1), redesignated subsec. (e) as (c) and struck out heading and text of former subsec. (c). Text read as follows: “For purposes of this section, weight shall be based on total weight exclusive of metal rims or rim bases. Total weight of the articles shall be determined under regulations prescribed by the Secretary.”
Subsec. (e). Pub. L. 108–357, § 869(d)(1), redesignated subsec. (e) as (c).
1998—Subsec. (d). Pub. L. 105–178 substituted “2005” for “1999”.
1991—Subsec. (d). Pub. L. 102–240 substituted “1999” for “1995”.
1990—Subsec. (d). Pub. L. 101–508 substituted “1995” for “1993”.
1987—Subsec. (d). Pub. L. 100–17 substituted “1993” for “1988”.
1984—Subsec. (b). Pub. L. 98–369, § 735(c)(2)(A), struck out “or inner tube” after “any tire”, and struck out “or tube” after “such tire” in two places in first sentence.
Subsec. (c). Pub. L. 98–369, § 735(c)(2)(B), substituted “on total weight exclusive” for “on total weight, except that in the case of tires such total weight shall be exclusive”.
Subsec. (e). Pub. L. 98–369, § 735(c)(2)(C), struck out “or inner tubes (other than bicycle tires and inner tubes)” after “equipped with tires” in provisions preceding par. (1), struck out “and inner tubes” before “with which such article is equipped” in pars. (1) and (2), and substituted “sale of an automobile bus chassis or an automobile bus body” for “sale of an article if a tax on such sale is imposed under section 4061 or if such article is an automobile bus chassis or an automobile bus body” in provisions following par. (2).
Subsec. (f). Pub. L. 98–369, § 735(c)(2)(D), struck out subsec. (f) which related to imported recapped or retreaded United States tires.
1983—Subsec. (a). Pub. L. 97–424, § 514(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “There is hereby imposed upon the following articles, if wholly or in part of rubber, sold by the manufacturer, producer, or importer, a tax at the following rates:
“(1) Tires of the type used on highway vehicles, 9.75 cents a pound.
“(2) Other tires (other than laminated tires to which paragraph (5) applies), 4.875 cents a pound.
“(3) Inner tubes, for tires, 10 cents a pound.
“(4) Tread rubber, 5 cents a pound.
“(5) Laminated tires (not of the type used on highway vehicles) which consist wholly of scrap rubber from used tire casings with an internal metal fastening agent, 1 cent a pound.”
Subsec. (d). Pub. L. 97–424, § 516(a)(2), substituted provision that, on and after Oct. 1, 1988, the taxes imposed by subsec. (a) shall not apply, for provision that, on and after Oct. 1, 1984, the tax imposed by subsec. (a)(1) would be 4.875 cents a pound, that by subsec. (a)(3) would be 9 cents a pound, and that subsec. (a)(4) would not apply.
1980—Subsec. (a)(1). Pub. L. 96–596, § 4(a)(1)(A), substituted “9.75 cents” for “10 cents”.
Subsec. (a)(2). Pub. L. 96–596, § 4(a)(1)(B), substituted “4.875 cents” for “5 cents”.
Subsec. (d)(1). Pub. L. 96–596, § 4(a)(1)(C), substituted “4.875 cents” for “5 cents”.
Subsec. (e). Pub. L. 96–222 inserted references to an automobile bus chassis or body.
Subsec. (f). Pub. L. 96–598 added subsec. (f).
1978—Subsec. (d). Pub. L. 95–599 substituted “1984” for “1979”.
1976—Subsecs. (b), (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Subsec. (d). Pub. L. 94–280 substituted “1979” for “1977”.
1971—Subsec. (e). Pub. L. 92–178 added subsec. (e).
1970—Subsec. (d). Pub. L. 91–605 substituted “1977” for “1972”.
1966—Subsecs. (b) to (d). Pub. L. 89–523 added subsec. (b) and redesignated former subsec. (b) and (c) as (c) and (d), respectively.
1961—Subsec. (a)(1). Pub. L. 87–61, § 202(a), increased tax from 8 to 10 cents a pound.
Subsec. (a)(3). Pub. L. 87–61, § 202(c), increased tax from 9 to 10 cents a pound.
Subsec. (a)(4). Pub. L. 87–61, § 202(c), increased tax from 3 to 5 cents a pound.
Subsec. (c). Pub. L. 87–61, § 202(d), substituted “October 1, 1972” for “July 1, 1972”, added par. (2), and redesignated former par. (2) as (3).
1960—Subsec. (a)(2). Pub. L. 86–440, § 1(a)(1), inserted “(other than laminated tires to which paragraph (5) applies)” after “other tires”.
Subsec. (a)(5). Pub. L. 86–440, § 1(a)(2), added par. (5).
1956—Act June 29, 1956, increased tax on tires of type used on highway vehicles from 5 cents a pound to 8 cents a pound, provided for a tax of 3 cents a pound on tread rubber, and required on and after July 1, 1972, a reduction in tax on tires of type used on highway vehicles from 8 cents a pound to 5 cents a pound, and elimination of tax on tread rubber.
