
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4072]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                 CHAPTER 32--MANUFACTURERS EXCISE TAXES
 
               Subchapter A--Automotive and Related Items
 
                             PART II--TIRES
 
Sec. 4072. Definitions


(a) Rubber

    For purposes of this chapter, the term ``rubber'' includes synthetic 
and substitute rubber.

(b) 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462, title 
II, Sec. 204(b), 70 Stat. 389; Pub. L. 98-369, div. A, title VII, 
Sec. 735(c)(3), July 18, 1984, 98 Stat. 982.)


                               Amendments

    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).


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 effective, except as otherwise 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.
