United States Code
26 U.S.C. § 4072
Definitions
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Sign in to follow →Bills that would change it 10
- S 4657 Modern, Clean, and Safe Trucks Act of 2026 Amends 4072(c) · introduced · 119th Congress
- HR 2424 Modern, Clean, and Safe Trucks Act of 2025 Amends 4072(c) · introduced · 119th Congress
- S 694 Modern, Clean, and Safe Trucks Act of 2023 Amends 4072(c) · introduced · 118th Congress
- HR 1440 Modern, Clean, and Safe Trucks Act of 2023 Amends 4072(c) · introduced · 118th Congress
- HR 8116 Modern, Clean, and Safe Trucks Act of 2022 Amends 4072(c) · introduced · 117th Congress
- S 2435 Modern, Clean, and Safe Trucks Act of 2021 Amends 4072(c) · introduced · 117th Congress
- S 1839 Modern, Clean, and Safe Trucks Act of 2019 Amends 4072(c) · introduced · 116th Congress
- HR 2381 Modern, Clean, and Safe Trucks Act of 2019 Amends 4072(c) · introduced · 116th Congress
- S 3052 Heavy Truck, Tractor, and Trailer Retail Federal Excise Tax Repeal Act of 2018 Amends 4072(c) · introduced · 115th Congress
- HR 2946 Heavy Truck, Tractor, and Trailer Retail Federal Excise Tax Repeal Act of 2017 Amends 4072(c) · introduced · 115th Congress
The law today
From the official United States Code, current through Public Law 119-121.
(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.
Official text at uscode.house.gov ↗