26 U.S.C. § 4073 — Exemptions

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.