26 U.S.C. § 4072 — Definitions

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 of 1978, Pub. L. 95–618, Nov. 9, 1978, 92 Stat. 3174, to which such amend- ment relates, see section 108(c)(7) of Pub. L. 96–222, set out as a note under section 48 of this title. EFFECTIVE DATE OF 1971 AMENDMENT Pub. L. 92–178, title IV, § 401(h), Dec. 10, 1971, 85 Stat. 534, provided that: ‘‘(1) Except as otherwise provided in this section, the amendments made by subsections (a), (f), and (g) [amending this section and sections 4061, 4062, 4063, 4216, 4221, 4222, 6412, and 6416 of this title] of this section shall apply with respect to articles sold on or after the day after the date of the enactment of this Act [Dec. 10, 1971]. ‘‘(2) For purposes of paragraph (1), an article shall not be considered sold before the day after the date of the enactment of this Act [Dec. 10, 1971] unless possession or right to possession passes to the purchaser before such day. ‘‘(3) In the case of— ‘‘(A) a lease, ‘‘(B) a contract for the sale of an article where it is provided that the price shall be paid by installments and title to the article sold does not pass until a fu- ture date notwithstanding partial payment by in- stallments, ‘‘(C) a conditional sale, or ‘‘(D) a chattel mortgage arrangement wherein it is provided that the sale price shall be paid in install- ments, entered into on or before the date of the enactment of this Act [Dec. 10, 1971], payments made after such date, with respect to the article leased or sold shall, for pur- poses of this subsection, be considered as payments made with respect to an article sold after such date, if the lessor or vendor establishes that the amount of payments payable after such date with respect to such article has been reduced by an amount equal to that portion of the tax applicable with respect to the lease or sale of such article which is due and payable after such date. If the lessor or vendor does not establish that the payments have been so reduced, they shall be treated as payments made in respect of an article sold before the day after the date of the enactment of this Act.’’ EFFECTIVE DATE OF 1966 AMENDMENT Pub. L. 89–523, § 1(b), Aug. 1, 1966, 80 Stat. 331, pro- vided that: ‘‘The amendments made by subsection (a) [amending this section] shall take effect on the first day of the first calendar quarter which begins more than 20 days after the date on which this Act is enacted [Aug. 1, 1966].’’ EFFECTIVE DATE OF 1961 AMENDMENT Amendment by Pub. L. 87–61 effective July 1, 1961, see section 208 of Pub. L. 87–61, set out as a note under sec- tion 4041 of this title. EFFECTIVE DATE OF 1960 AMENDMENT Pub. L. 86–440, § 1(b), Apr. 22, 1960, 74 Stat. 81, provided that: ‘‘The amendment made by subsection (a) [amend- ing this section] shall apply with respect to articles sold on or after the first day of the first month which begins more than 10 days after the date of the enact- ment of this Act [April 22, 1960].’’ 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. ALLOWANCE OF CREDIT OR REFUND OF OVERPAYMENT OF TAX IMPOSED Pub. L. 96–596, § 4(b), Dec. 24, 1980, 94 Stat. 3475, pro- vided that, applicable to any tire adjustment between Mar. 31, 1978, and Jan. 1, 1983, the determination of any overpayment of tax imposed by former subsec. (a)(1) and (2) or subsec. (b) of this section arising by reason of an adjustment of a tire after the original sale pursu- ant to a warranty or guarantee, and the allowance of a credit or refund of any such overpayment, would be de- termined with the principles set forth in regulations and rulings in effect on Mar. 31, 1978. § 4072. Definitions (a) Taxable tire For purposes of this chapter, the term ‘‘tax- able 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 regu- lations for highway use. (b) Rubber For purposes of this chapter, the term ‘‘rub- ber’’ 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 vehi- cles, or (2) vehicles of the type used in connection with motor vehicles which are highway vehi- cles. 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 Page 2896 TITLE 26—INTERNAL REVENUE CODE § 4073 cords that extend to the beads are laid at alter- nate angles substantially less than 90 degrees to the centerline of the tread. (e) Super single tire For purposes of this part, the term ‘‘super sin- gle 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 in- clude 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.) 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 sub- sec. (a) and redesignated former subsec. (a) as (b). Subsec. (b). Pub. L. 108–357, § 869(b), redesignated sub- sec. (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 in- clude tires of a type used exclusively on vehicles de- scribed 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 sub- sec. (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). Statutory Notes and Related Subsidiaries 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 ef- fect 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 appli- cable 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 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 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. § 4073. Exemptions The tax imposed by section 4071 shall not apply to tires sold for the exclusive use of the Department of Defense or the Coast Guard. (Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462, title II, § 204(c), 70 Stat. 389; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title VII, § 735(c)(4), July 18, 1984, 98 Stat. 982; Pub. L. 108–357, title VIII, § 869(c), Oct. 22, 2004, 118 Stat. 1623.) Editorial Notes AMENDMENTS 2004—Pub. L. 108–357 amended section catchline and text generally. Prior to amendment, text read as fol- lows: ‘‘The tax imposed by section 4071 shall not apply to tires of extruded tiring with an internal wire fas- tening agent.’’ 1984—Pub. L. 98–369 substituted ‘‘Exemption for tires with internal wire fastening’’ for ‘‘Exemptions’’ in sec- tion catchline, and in text struck out subsec. (a) relat- ing to exemption from tax on tires not more than 20 inches in diameter and not more than 13⁄4 inches in cross section, struck out subsec. (c) relating to exemp- tion from tax on tread rubber in certain cases, and struck out letter designation ‘‘(b)’’ and subsection heading for subsec. (b) thereby designating text of former subsec. (b) as entire text of section. 1976—Subsec. (c). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. 1956—Subsec. (c). Act June 29, 1956, added subsec. (c). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2004 AMENDMENT Amendment by 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 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 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. PART III—PETROLEUM PRODUCTS Subpart A. Motor and aviation fuels. B. Special provisions applicable to fuels tax. Editorial Notes AMENDMENTS 2004—Pub. L. 108–357, title VIII, § 853(d)(2)(R), Oct. 22, 2004, 118 Stat. 1614, amended analysis generally, sub- stituting items for subparts A ‘‘Motor and aviation fuels’’ and B ‘‘Special provisions applicable to fuels tax’’ for former items for subparts A ‘‘Gasoline and die- sel fuel’’, B ‘‘Aviation fuel’’, and C ‘‘Special provisions applicable to petroleum products’’. 1993—Pub. L. 103–66, title XIII, § 13242(d)(43), Aug. 10, 1993, 107 Stat. 528, substituted ‘‘Gasoline and diesel fuel’’ for ‘‘Gasoline’’ in item for subpart A and ‘‘Avia- tion fuel’’ for ‘‘Diesel fuel and aviation fuel’’ in item for subpart B.