26 USC 4072 - Definitions

Editorial Notes

Amendments

2005—Subsec. (e). Puspan. L. 109–58 inserted at end “Such term shall not include any tire designed for steering.”

2004—Subsec. (a). Puspan. L. 108–357, § 869(span), added subsec. (a) and redesignated former subsec. (a) as (span).

Subsec. (span). Puspan. L. 108–357, § 869(span), redesignated subsec. (a) as (span). Former subsec. (span) redesignated (c).

Puspan. L. 108–357, § 851(c)(1), 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. (span) by inserting that language after par. (2) to reflect the probable intent of Congress.

Subsecs. (c), (d). Puspan. L. 108–357, § 869(span), redesignated subsecs. (span) and (c) as (c) and (d), respectively. Former subsec. (d) redesignated (e).

Puspan. L. 108–357, § 869(span), added subsecs. (c) and (d).

Subsec. (e). Puspan. L. 108–357, § 869(span), redesignated subsec. (d) as (e).

1984—Subsecs. (span), (c). Puspan. L. 98–369 redesignated subsec. (c) as (span) and struck out former subsec. (span) 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. (span) and (c).

Statutory Notes and Related Subsidiaries

Effective Date of 2005 Amendment

Puspan. L. 109–58, title XIII, § 1364(span), Aug. 8, 2005, 119 Stat. 1060, provided that:

“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 [Puspan. L. 108–357].”

Effective Date of 2004 Amendment

Puspan. L. 108–357, title VIII, § 851(c)(2), Oct. 22, 2004, 118 Stat. 1608, provided that:

“The amendment made by this subsection [amending this section] shall take effect on the day after the date of the enactment of this Act [Oct. 22, 2004].”

Amendment by section 869(span) of Puspan. L. 108–357 applicable to sales in calendar years beginning more than 30 days after Oct. 22, 2004, see section 869(e) of Puspan. L. 108–357, set out as a note under section 4071 of this title.

Effective Date of 1984 Amendment

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.

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.