Laminated Tires [Internal Revenue] Law and Legal Definition

Pursuant to 26 CFR 48.4072-1 (f) [Title 26 Internal Revenue; Chapter I Internal Revenue Service, Department of the Treasury; Subchapter D Miscellaneous Excise Taxes; Part 48 Manufacturers and Retailers Excise Taxes; Subpart H Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel; Tires, Tubes, and Tread Rubber], for purposes of the tax imposed by section 4071 [26 USCS § 4071], the term Laminated Tires means “tires (1) which are not "tires of the type used 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.”

Pursuant to 26 CFR 48.4072-1 (c) (1) [Title 26 Internal Revenue; Chapter I Internal Revenue Service, Department of the Treasury; Subchapter D Miscellaneous Excise Taxes; Part 48 Manufacturers and Retailers Excise Taxes; Subpart H Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel; Tires, Tubes, and Tread Rubber],the term Tires of the Type Used on Highway Vehicles, for purposes of §§ 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 § 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 § 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) [26 USCS § 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.”