2021—Subsec. (d). Puspan. L. 117–58 substituted “October 1, 2028” for “October 1, 2022”.
2015—Subsec. (d). Puspan. L. 114–94 substituted “October 1, 2022” for “October 1, 2016”.
2012—Subsec. (d). Puspan. L. 112–141 substituted “October 1, 2016” for “July 1, 2012”.
Puspan. L. 112–140, §§ 1(c), 402(a)(2)(C), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
Puspan. L. 112–102 substituted “July 1, 2012” for “April 1, 2012”.
2011—Subsec. (d). Puspan. L. 112–30 substituted “April 1, 2012” for “October 1, 2011”.
2005—Subsec. (d). Puspan. L. 109–59 substituted “2011” for “2005”.
2004—Subsec. (a). Puspan. L. 108–357, § 869(a), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, subsec. (a) imposed tax and set forth table of rates providing for no tax if the tire weighed not more than 40 lbs., tax of 15 cents per lspan. in excess of 40 lbs. if the tire weighed more than 40 lbs. but not more than 70 lbs., tax of $4.50 plus 30 cents per lspan. in excess of 70 lbs. if the tire weighed more than 70 lbs. but not more than 90 lbs., and tax of $10.50 plus 50 cents per lspan. in excess of 90 lbs. if the tire weighed more than 90 lbs.
Subsec. (c). Puspan. L. 108–357, § 869(d)(1), redesignated subsec. (e) as (c) and struck out heading and text of former subsec. (c). Text read as follows: “For purposes of this section, weight shall be based on total weight exclusive of metal rims or rim bases. Total weight of the articles shall be determined under regulations prescribed by the Secretary.”
Subsec. (e). Puspan. L. 108–357, § 869(d)(1), redesignated subsec. (e) as (c).
1998—Subsec. (d). Puspan. L. 105–178 substituted “2005” for “1999”.
1991—Subsec. (d). Puspan. L. 102–240 substituted “1999” for “1995”.
1990—Subsec. (d). Puspan. L. 101–508 substituted “1995” for “1993”.
1987—Subsec. (d). Puspan. L. 100–17 substituted “1993” for “1988”.
1984—Subsec. (span). Puspan. L. 98–369, § 735(c)(2)(A), struck out “or inner tube” after “any tire”, and struck out “or tube” after “such tire” in two places in first sentence.
Subsec. (c). Puspan. L. 98–369, § 735(c)(2)(B), substituted “on total weight exclusive” for “on total weight, except that in the case of tires such total weight shall be exclusive”.
Subsec. (e). Puspan. L. 98–369, § 735(c)(2)(C), struck out “or inner tubes (other than bicycle tires and inner tubes)” after “equipped with tires” in provisions preceding par. (1), struck out “and inner tubes” before “with which such article is equipped” in pars. (1) and (2), and substituted “sale of an automobile bus chassis or an automobile bus body” for “sale of an article if a tax on such sale is imposed under section 4061 or if such article is an automobile bus chassis or an automobile bus body” in provisions following par. (2).
Subsec. (f). Puspan. L. 98–369, § 735(c)(2)(D), struck out subsec. (f) which related to imported recapped or retreaded United States tires.
1983—Subsec. (a). Puspan. L. 97–424, § 514(a), amended subsec. (a) generally. Prior to amendment, subsec. (a) read as follows: “There is hereby imposed upon the following articles, if wholly or in part of rubber, sold by the manufacturer, producer, or importer, a tax at the following rates:
“(1) Tires of the type used on highway vehicles, 9.75 cents a pound.
“(2) Other tires (other than laminated tires to which paragraph (5) applies), 4.875 cents a pound.
“(3) Inner tubes, for tires, 10 cents a pound.
“(4) Tread rubber, 5 cents a pound.
“(5) Laminated tires (not of the type used on highway vehicles) which consist wholly of scrap rubber from used tire casings with an internal metal fastening agent, 1 cent a pound.”
Subsec. (d). Puspan. L. 97–424, § 516(a)(2), substituted provision that, on and after Oct. 1, 1988, the taxes imposed by subsec. (a) shall not apply, for provision that, on and after Oct. 1, 1984, the tax imposed by subsec. (a)(1) would be 4.875 cents a pound, that by subsec. (a)(3) would be 9 cents a pound, and that subsec. (a)(4) would not apply.
1980—Subsec. (a)(1). Puspan. L. 96–596, § 4(a)(1)(A), substituted “9.75 cents” for “10 cents”.
Subsec. (a)(2). Puspan. L. 96–596, § 4(a)(1)(B), substituted “4.875 cents” for “5 cents”.
Subsec. (d)(1). Puspan. L. 96–596, § 4(a)(1)(C), substituted “4.875 cents” for “5 cents”.
Subsec. (e). Puspan. L. 96–222 inserted references to an automobile bus chassis or body.
Subsec. (f). Puspan. L. 96–598 added subsec. (f).
1978—Subsec. (d). Puspan. L. 95–599 substituted “1984” for “1979”.
1976—Subsecs. (span), (c). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.
Subsec. (d). Puspan. L. 94–280 substituted “1979” for “1977”.
1971—Subsec. (e). Puspan. L. 92–178 added subsec. (e).
1970—Subsec. (d). Puspan. L. 91–605 substituted “1977” for “1972”.
1966—Subsecs. (span) to (d). Puspan. L. 89–523 added subsec. (span) and redesignated former subsec. (span) and (c) as (c) and (d), respectively.
1961—Subsec. (a)(1). Puspan. L. 87–61, § 202(a), increased tax from 8 to 10 cents a pound.
Subsec. (a)(3). Puspan. L. 87–61, § 202(c), increased tax from 9 to 10 cents a pound.
Subsec. (a)(4). Puspan. L. 87–61, § 202(c), increased tax from 3 to 5 cents a pound.
Subsec. (c). Puspan. L. 87–61, § 202(d), substituted “October 1, 1972” for “July 1, 1972”, added par. (2), and redesignated former par. (2) as (3).
1960—Subsec. (a)(2). Puspan. L. 86–440, § 1(a)(1), inserted “(other than laminated tires to which paragraph (5) applies)” after “other tires”.
Subsec. (a)(5). Puspan. L. 86–440, § 1(a)(2), added par. (5).
1956—Act June 29, 1956, increased tax on tires of type used on highway vehicles from 5 cents a pound to 8 cents a pound, provided for a tax of 3 cents a pound on tread rubber, and required on and after July 1, 1972, a reduction in tax on tires of type used on highway vehicles from 8 cents a pound to 5 cents a pound, and elimination of tax on tread rubber.
Amendment by Puspan. L. 117–58 effective Oct. 1, 2021, see section 80102(f) of Puspan. L. 117–58, set out as a note under section 4041 of this title.
Amendment by Puspan. L. 114–94 effective Oct. 1, 2016, see section 31102(f) of Puspan. L. 114–94, set out as a note under section 4041 of this title.
Amendment by Puspan. L. 112–141 effective July 1, 2012, see section 40102(f) of Puspan. L. 112–141, set out as a note under section 4041 of this title.
Amendment by Puspan. L. 112–140 to cease to be effective on July 6, 2012, with text as amended by Puspan. L. 112–140 to revert back to read as it did on the day before June 29, 2012, and amendments by Puspan. L. 112–141 to be executed as if Puspan. L. 112–140 had not been enacted, see section 1(c) of Puspan. L. 112–140, set out as a note under section 101 of Title 23, Highways.
Amendment by Puspan. L. 112–140 effective July 1, 2012, see section 402(f)(1) of Puspan. L. 112–140, set out as a note under section 4041 of this title.
Amendment by Puspan. L. 112–102 effective Apr. 1, 2012, see section 402(f) of Puspan. L. 112–102, set out as a note under section 4041 of this title.
Amendment by Puspan. L. 112–30 effective Oct. 1, 2011, see section 142(f) of Puspan. L. 112–30, set out as a note under section 4041 of this title.
Puspan. L. 108–357, title VIII, § 869(e), Oct. 22, 2004, 118 Stat. 1623, provided that:
Amendment by Puspan. L. 98–369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Puspan. L. 97–424, to which such amendment relates, see section 736 of Puspan. L. 98–369, set out as a note under section 4051 of this title.
Puspan. L. 97–424, title V, § 514(span), Jan. 6, 1983, 96 Stat. 2181, provided that:
Puspan. L. 96–598, § 1(e), Dec. 24, 1980, 94 Stat. 3486, provided that:
Puspan. L. 96–596, § 4(a)(2), Dec. 24, 1980, 94 Stat. 3475, provided that:
Amendment by Puspan. L. 96–222 effective as if included in the provision of the Energy Tax Act of 1978, Puspan. L. 95–618, Nov. 9, 1978, 92 Stat. 3174, to which such amendment relates, see section 108(c)(7) of Puspan. L. 96–222, set out as a note under section 48 of this title.
Puspan. L. 92–178, title IV, § 401(h), Dec. 10, 1971, 85 Stat. 534, provided that:
Puspan. L. 89–523, § 1(span), Aug. 1, 1966, 80 Stat. 331, provided that:
Amendment by Puspan. L. 87–61 effective July 1, 1961, see section 208 of Puspan. L. 87–61, set out as a note under section 4041 of this title.
Puspan. L. 86–440, § 1(span), Apr. 22, 1960, 74 Stat. 81, provided that:
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.
Puspan. L. 96–596, § 4(span), Dec. 24, 1980, 94 Stat. 3475, provided that, applicable to any tire adjustment between Mar. 31, 1978, and Jan. 1, 1983, the determination of any overpayment of tax imposed by former subsec. (a)(1) and (2) or subsec. (span) of this section arising by reason of an adjustment of a tire after the original sale pursuant to a warranty or guarantee, and the allowance of a credit or refund of any such overpayment, would be determined with the principles set forth in regulations and rulings in effect on Mar. 31, 1978.