Amended 1956
- 1956 Act June 29, 1956, substituted “Definitions” for “Definition of rubber” in section catchline.
- 1956 Act June 29, 1956, designated existing provisions as subsec. (a) and added subsecs. (b) and (c).
Cases: Treadco Tires v. United States, 604 F.2d 14 (5th Cir. 1979)
(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.
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 869(b), added subsec. (a) and redesignated former subsec. (a) as (b).
(b) Rubber For purposes of this chapter, the term “rubber” includes synthetic and substitute rubber.
Amended 1984, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 869(b), redesignated subsec. (a) as (b). Former subsec. (b) redesignated (c).
- 2004 Pub. L. 108-357 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.
- 1984 Pub. L. 98-369 Pub. L. 98–369 redesignated subsec. (c) as (b) and struck out former subsec. (b) which defined “tread 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—
Amended 1984, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 869(b), redesignated subsecs. (b) and (c) as (c) and (d), respectively. Former subsec. (d) redesignated (e).
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 869(b), added subsecs. (c) and (d).
- 1984 Pub. L. 98-369 Pub. L. 98–369 redesignated subsec. (c) as (b) and struck out former subsec. (b) which defined “tread rubber”.
(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.
“Substantially” implies facts and circumstances. No regulation cites this provision (eCFR, Oct 19, 2026)
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 869(b), redesignated subsecs. (b) and (c) as (c) and (d), respectively. Former subsec. (d) redesignated (e).
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 869(b), added subsecs. (c) and (d).
(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.
Amended 2004, 2005
- 2005 Pub. L. 109-58 Pub. L. 109–58 inserted at end “Such term shall not include any tire designed for steering.”
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 869(b), redesignated subsec. (d) as (e).