# § 4072. Definitions
**(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—
Such term shall not include tires of a type used exclusively on vehicles described in section 4053(8).
**(1)** motor vehicles which are highway vehicles, or
**(2)** vehicles of the type used in connection with motor vehicles which are highway vehicles.
**(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 Credit**: (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). inserted at end “Such term shall not include any tire designed for steering.”
2004—Subsec. (a). , added subsec. (a) and redesignated former subsec. (a) as (b).
Subsec. (b). , redesignated subsec. (a) as (b). Former subsec. (b) redesignated (c).
, which directed amendment of par. (2) by inserting at end “Such term shall not include tires of a type used exclusively on vehicles described 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). , redesignated subsecs. (b) and (c) as (c) and (d), respectively. Former subsec. (d) redesignated (e).
, added subsecs. (c) and (d).
Subsec. (e). , redesignated subsec. (d) as (e).
1984—Subsecs. (b), (c). redesignated subsec. (c) as (b) and struck out former subsec. (b) which defined “tread rubber”.
1956—Act , substituted “Definitions” for “Definition of rubber” in section catchline.
Act , designated existing provisions as subsec. (a) and added subsecs. (b) and (c).
## Statutory Notes and Related Subsidiaries
### Effective Date of 2005 Amendment
> “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 [
>
> ].”
, , , provided that:
### Effective Date of 2004 Amendment
> “The amendment made by this subsection [amending this section] shall take effect on the day after the date of the enactment of this Act [
>
> ].”
, , , provided that:
Amendment by applicable to sales in calendar years beginning more than 30 days after , see , set out as a note under .
### Effective Date of 1984 Amendment
Amendment by effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of , to which such amendment relates, see , set out as a note under .
### Effective Date of 1956 Amendment
Amendment by act , effective , see section 211 of act , set out as a note under .