[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4072-1]

[Page 114-115]
 
                       TITLE 26--INTERNAL REVENUE
 
                  CHAPTER I--INTERNAL REVENUE SERVICE,
                       DEPARTMENT OF THE TREASURY
                               (Continued)
 
PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
 Subpart H--Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
 
Sec. 48.4072-1  Definitions.

    For purposes of the regulations in this part, unless otherwise 
expressly indicated:
    (a) Rubber. The term ``rubber'' includes synthetic and substitute 
rubber.
    (b) Tread rubber. The term ``tread rubber'' means any material (1) 
which is commonly or commercially known as tread rubber or camelback, or 
(2) which is a substitute for any material commonly or commercially 
known as tread rubber or camelback and is of a type used in recapping or 
retreading tires. The term includes, for example, strips of material, 
wholly or partially of rubber, natural or synthetic, intended to be 
vulcanized or otherwise affixed to a tire casing to form the outside 
perimeter of the tire, smooth or treaded. It also includes treading 
material produced by reprocessing scrap, salvage, or junk rubber and a 
continuous rubber ribbon produced through an extrusion process for 
direct application in recapping or retreading a tire casing. The term 
does not include rubber in various forms such as strip, slab, pellet, 
etc. which is used as raw material for the extrusion process. Tread 
rubber loses its identity as such when it has been used in the recapping 
or retreading of a tire of a type used on a highway vehicle (without 
regard to the actual use ultimately made of the tire) or has 
deteriorated in quality to the point where it is no longer suitable for 
use in recapping or retreading of a tire. (In the case of such 
deterioration, see section 6416(b)(2) and Sec. 48.6416(b)-2 to secure a 
refund or credit of the tax paid.)
    (c) Tires of the type used on highway vehicles. (1) The term ``tires 
of the type used on highway vehicles'', for purposes of Secs. 48.4071-1 
through 48.4073-3 means tires of the type used on:
    (i) Motor vehicles that are highway vehicles (within the meaning of 
Sec. 48.4061(a)-1(d)), or
    (ii) Vehicles of the type used in connection with motor vehicles 
that are highway vehicles (within the meaning of Sec. 48.4061(a)-1(d)).

The term ``tires of the type used on highway vehicles'' does not include 
bicycle tires. Bicycle tires, however, are included in the term ``other 
tires'' as used in section 4071(a)(2).
    (2) For purposes of paragraph (c)(1)(i) of this section, tires of 
the type used on motor vehicles that are highway vehicles include tires 
used on motor trucks, buses, passenger automobiles, motor homes, highway 
tractors, trolley buses or coaches, and motorcycles.
    (3) For purposes of paragraph (c)(1)(ii) of this section, tires of 
the type used on vehicles of the type used in connection with motor 
vehicles that are highway vehicles include tires used on truck or bus 
trailers, truck semitrailers, mobile homes, housetrailers, or utility 
trailers.
    (d) Inner tubes. The term ``inner tubes'' includes air containers of 
all types made wholly or in part of rubber and designed and manufactured 
for use in pneumatic tires.
    (e) Tires. The term ``tires'' includes rubber casings, hoops, and 
strips or bands of all kinds designed and shaped or built to form the 
tread of or to fit a vehicle wheel. Tires of either the pneumatic or 
solid type which fit or form the tread for wheels of any article which 
is capable of use as a means of transporting a person or burden are 
taxable as tires. Examples of articles which may be equipped with 
taxable tires are motor scooters, minibikes, industrial trucks, farm 
tractors, wheelbarrows, and similar articles. See section 4073(a) and 
Sec. 48.4073-1 with respect to the exemption of tires of certain sizes, 
and section 4073(b) and Sec. 48.4073-2 with respect to the exemption for 
tires with internal wire fastening.
    (f) Laminated tires. For purposes of the tax imposed by section 
4071, the term ``laminated tires'' means tires (1) which are not ``tires 
of the type used

[[Page 115]]

on highway vehicles'' within the meaning of paragraph (c) of this 
section, and (2) which consist wholly of scrap rubber from used tire 
casings with an internal metal fastening agent.
    (g) Manufacturer. The term ``manufacturer'' means manufacturer, 
producer, or importer. A person who converts, by any process, a new tire 
taxable under section 4071 at one rate of tax into a tire taxable under 
section 4071 at a different rate (as for example, an off highway-type 
tire converted into a highway-type tire) is considered to be a 
manufacturer of the converted tire. If a conversion results in a reduced 
rate of tax for the converted tire, see section 6416(b)(2) and 
Sec. 48.6416(b)-2 to secure a credit or refund of part of the tax paid. 
The term ``manufactured'' includes ``produced'' and ``imported''.
    (h) Cross references. For other definitions, see Sec. 48.0-2.


(Secs. 4071(b), 4071(c), 4073(c), and 7805, Internal Revenue Code of 
1954. (80 Stat. 331, 26 U.S.C. 4071(b); 68A Stat. 482, 26 U.S.C. 
4071(c); 70 Stat. 389, 26 U.S.C. 4073(c); 68A Stat. 917, 26 U.S.C. 
7805))


[T.D. 7809, 47 FR 6007, Feb. 10, 1982]