26 U.S.C. § 4072
Section 4072 · Definitions
Viewing 26 U.S.C. § 4072 as in effect on July 18, 1984. The text changed in 1 later edition (most recent August 8, 2005).
View current version →For purposes of this chapter, the term “rubber” includes synthetic and substitute rubber.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
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.