Internal Revenue Code · 26 U.S.C.

§ 4072. Definitions

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 4072

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Enacted: July 18, 1984 by Pub. L. 98–369
Last amended: August 8, 2005 by Pub. L. 109–58
Amendments: 2 dated changes in the source credit
Length: 5 subsections · 274 words · about 1 min to read
Defines: 5 terms
Cross-references: cites 1; cited by 0 Code sections and 0 other regulations
Regulations: 1 issued under this section

¶(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.

(Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462, title II, § 204(b), 70 Stat. 389; Pub. L. 98–369, div. A, title VII, § 735(c)(3), July 18, 1984, 98 Stat. 982; Pub. L. 108–357, title VIII, §§ 851(c)(1), 869(b), Oct. 22, 2004, 118 Stat. 1608, 1623; Pub. L. 109–58, title XIII, § 1364(a), Aug. 8, 2005, 119 Stat. 1060.)

Terms defined here

Where the text says “the term … means”. Select a term to jump to its definition.

biasply tire § 4072(d)
rubber § 4072(b)
super single tire § 4072(e)
taxable tire § 4072(a)
tires of the type used on highway vehicles § 4072(c)

Regulations under this section

Treasury regulations (26 CFR) issued under § 4072

§ 48.4072-1 Definitions.

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 1 other section

§ 4053(8) Exemptions

Amendment history

From the source credit and the official notes, newest first.

August 8, 2005Amended by Pub. L. 109–58Parts changed in 2005: (e)
October 22, 2004Amended by Pub. L. 108–357Parts changed in 2004: (a) (b) (c) (e)
July 18, 1984Enacted by Pub. L. 98–369Parts changed in 1984: (b)

Where it sits in the Code

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

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).

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 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.