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26 U.S.C. § 4072 — Definitions
Federal law — U.S. Code and appendices · legal_authorities
**(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.
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Source file: Laws/federal/codes/united-states-code/title-26/section-4072-definitions--2bb9d457ef.md
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Source location: Title 26, Chapter 32, § 4072; chapter-032-manufacturers-excise-taxes.md
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**(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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Imposition and rate of tax** There is hereby imposed on taxable tires sold by the manufacturer, producer, or importer thereof a tax at the rate of 9.45 cents (4.725 cents in the case of a biasply tire or super single tire) for each 10 pounds so much of the maximum rated load capacity thereof as exceeds 3,500 pounds.
**(b) Special rule for manufacturers who sell at retail** Under regulations prescribed by the Secretary, if the manufacturer, producer, or importer of any tire delivers such tire to a retail store or retail outlet of such manufacturer, producer, or importer, he shall be liable for tax under subsection (a) in respect of such tire in the same manner as if it had been sold at the time it was delivered to such retail store or outlet. This subsection shall not apply to an article in respect to which tax has been imposed by subsection (a). Subsection (a) shall not apply to an article in respect of which tax has been imposed by this subsection.
**(c) Tires on imported articles** For the purposes of subsection (a), if an article imported into the United States is equipped with tires—
(1) the importer of the article shall be treated as the importer of the tires with which such article is equipped, and
(2) the sale of the article by the importer thereof shall be treated as the sale of the tires with which such article is equipped.
This subsection shall not apply with respect to the sale of an automobile bus chassis or an automobile bus body.
**(d) Termination** On and after October 1, 2028, the taxes imposed by subsection (a) shall not apply.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4071
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Imposition of tax**
(1) **In general** — There is hereby imposed on the first retail sale of the following articles (including in each case parts or accessories sold on or in connection therewith or with the sale thereof) a tax of 12 percent of the amount for which the article is so sold:
(A) Automobile truck chassis.
(B) Automobile truck bodies.
(C) Truck trailer and semitrailer chassis.
(D) Truck trailer and semitrailer bodies.
(E) Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer.
(2) **Exclusion for trucks weighing 33,000 pounds or less** — The tax imposed by paragraph (1) shall not apply to automobile truck chassis and automobile truck bodies, suitable for use with a vehicle which has a gross vehicle weight of 33,000 pounds or less (as determined under regulations prescribed by the Secretary).
(3) **Exclusion for trailers weighing 26,000 pounds or less** — The tax imposed by paragraph (1) shall not apply to truck trailer and semitrailer chassis and bodies, suitable for use with a trailer or semitrailer which has a gross vehicle weight of 26,000 pounds or less (as determined under regulations prescribed by the Secretary).
(4) **Exclusion for tractors weighing 19,500 pounds or less** — The tax imposed by paragraph (1) shall not apply to tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer if—
(A) such tractor has a gross vehicle weight of 19,500 pounds or less (as determined by the Secretary), and
(B) such tractor, in combination with a trailer or semitrailer, has a gross combined weight of 33,000 pounds or less (as determined by the Secretary).
(5) **Sale of trucks, etc., treated as sale of chassis and body** — For purposes of
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4051
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Diesel fuel and special motor fuels**
(1) **Tax on diesel fuel and kerosene in certain cases**
(A) *In general* — There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)—
(i) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or a diesel-powered train for use as a fuel in such vehicle or train, or
(ii) used by any person as a fuel in a diesel-powered highway vehicle or a diesel-powered train unless there was a taxable sale of such fuel under clause (i).
(B) *Exemption for previously taxed fuel* — No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded.
(C) *Rate of tax*
(i) *In general* — Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use.
(ii) *Rate of tax on trains* — In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be—
(I) 3.3 cents per gallon after December 31, 2004, and before July 1, 2005,
(II) 2.3 cents per gallon after June 30, 2005, and before January 1, 2007, and
(III) 0 after December 31, 2006.
(iii) *Rate of tax on certain buses*
(I) *In general* — Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents
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Federal law — U.S. Code and appendices · legal_authorities
Page 2895
TITLE 26—INTERNAL REVENUE CODE
§ 4072
EFFECTIVE DATE OF 2011 AMENDMENT
Amendment by Pub. L. 112–30 effective Oct. 1, 2011,
see section 142(f) of Pub. L. 112–30, set out as a note
under section 4041 of this title.
EFFECTIVE DATE OF 2004 AMENDMENT
Pub. L. 108–357, title VIII, § 869(e), Oct. 22, 2004, 118
Stat. 1623, provided that: ‘‘The amendments made by
this section [amending this section and sections 4072
and 4073 of this title] shall apply to sales in calendar
years beginning more than 30 days after the date of the
enactment of this Act [Oct. 22, 2004].’’
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98–369 effective, except as oth-
erwise 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 1983 AMENDMENT
Pub. L. 97–424, title V, § 514(b), Jan. 6, 1983, 96 Stat.
2181, provided that: ‘‘The amendment made by this sec-
tion [amending this section] shall apply to articles sold
on or after January 1, 1984’’.
EFFECTIVE DATE OF 1980 AMENDMENTS
Pub. L. 96–598, § 1(e), Dec. 24, 1980, 94 Stat. 3486, pro-
vided that: ‘‘The amendments made by this section
[amending this section and sections 6416 and 6511 of this
title] shall take effect on the first day of the first cal-
endar month which begins more than 10 days after the
date of the enactment of this Act [Dec. 24, 1980].’’
Pub. L. 96–596, § 4(a)(2), Dec. 24, 1980, 94 Stat. 3475, pro-
vided that: ‘‘The amendments made by this subsection
[amending this section] shall apply on and after Janu-
ary 1, 1981.’’
Amendment by Pub. L. 96–222 effective as if included
in the provision of the Energy Tax Act o
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4072
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