# 26 U.S.C. § 4072: Definitions

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4072>. Cite pinpoints as 26 U.S.C. § 4072(a)(1).

## § 4072(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.

## § 4072(b) Rubber

For purposes of this chapter, the term “rubber” includes synthetic and substitute rubber.

## § 4072(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—

**§ 4072(c)(1)** motor vehicles which are highway vehicles, or

**§ 4072(c)(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).

## § 4072(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.

## § 4072(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.

## Regulations

- [Treas. Reg. § 48.4072-1](/26/reg/48.4072-1.md): Definitions. (interprets § 4072)

## Leading cases

- [Treadco Tires v. United States, 604 F.2d 14 (5th Cir. 1979)](https://www.courtlistener.com/opinion/369054/treadco-tires-inc-v-united-states/)

## Proposed regulations (not in force)

- [Prop. Treas. Reg. § 48.4072-1](/26/prop/48.4072-1_2016-06881.md): Definitions. (REG-103380-05, proposed 2016-03-31)

## Connections

Cites: § 4053 Exemptions

Cited by: none

Derived from: 1939 § 3400(a), (c)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 482
- 1956-06-29: [Act June 29, 1956, ch. 462](/26/act/1956-ch462.md), 70 Stat. 389
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 982
- 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1608
- 2005-08-08: [Pub. L. 109-58](/26/act/109-58.md), 119 Stat. 1060