{"identifier":"/us/usc/t26/s4072","title":26,"num":"\u00a7\u202f4072.","heading":"Definitions","text":"\u00a7\u202f4072.\nDefinitions\n(a)\nTaxable tire\nFor purposes of this chapter, the term \u201ctaxable tire\u201d 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.\n(b)\nRubber\nFor purposes of this chapter, the term \u201crubber\u201d includes synthetic and substitute rubber.\n(c)\nTires of the type used on highway vehicles\nFor purposes of this part, the term \u201ctires of the type used on highway vehicles\u201d means tires of the type used on\u2014\n(1) motor vehicles which are highway vehicles, or\n(2) vehicles of the type used in connection with motor vehicles which are highway vehicles.\nSuch term shall not include tires of a type used exclusively on vehicles described in section 4053(8).\n(d)\nBiasply\nFor purposes of this part, the term \u201cbiasply tire\u201d 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.\n(e)\nSuper single tire\nFor purposes of this part, the term \u201csuper single tire\u201d 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.","url":"https://projectusc.org/usc/t26/s4072.html","content":[{"t":"sec","id":"/us/usc/t26/s4072","children":[{"t":"num","text":"\u00a7\u202f4072."},{"t":"heading","text":"Definitions"},{"t":"subsec","id":"/us/usc/t26/s4072/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Taxable tire"},{"t":"content","children":[{"t":"p","text":"For purposes of this chapter, the term \u201ctaxable tire\u201d 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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4072/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Rubber"},{"t":"content","children":[{"t":"p","text":"For purposes of this chapter, the term \u201crubber\u201d includes synthetic and substitute rubber.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4072/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Tires of the type used on highway vehicles"},{"t":"chapeau","text":"For purposes of this part, the term \u201ctires of the type used on highway vehicles\u201d means tires of the type used on\u2014"},{"t":"para","id":"/us/usc/t26/s4072/c/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" motor vehicles which are highway vehicles, or","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4072/c/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" vehicles of the type used in connection with motor vehicles which are highway vehicles.","tail":"\n"}],"tail":"\n\n"},{"t":"continuation","text":"Such term shall not include tires of a type used exclusively on vehicles described in section 4053(8).","tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4072/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Biasply"},{"t":"content","children":[{"t":"p","text":"For purposes of this part, the term \u201cbiasply tire\u201d 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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4072/e","children":[{"t":"num","text":"(e)"},{"t":"heading","text":"Super single tire"},{"t":"content","children":[{"t":"p","text":"For purposes of this part, the term \u201csuper single tire\u201d 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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}