super single tire
Defined in 1 place of the United States Code.
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.
Source
- 2005–present26 U.S.C. § 4072Internal Revenue Code · Definitions · for purposes of this part