118 STAT. 1623 PUBLIC LAW 108–357—OCT. 22, 2004 SEC. 869. SIMPLIFICATION OF TAX ON TIRES. (a) IN GENERAL.—Subsection (a) of section 4071 is amended to read as follows: ‘‘(a) IMPOSITION AND RATE OF TAX.—There is hereby imposed on taxable tires sold by the manufacturer, producer, or importer thereof a tax at the rate of 9.45 cents (4.725 cents in the case of a biasply tire or super single tire) for each 10 pounds so much of the maximum rated load capacity thereof as exceeds 3,500 pounds.’’. (b) BIASPLY AND SUPER SINGLE TIRES.—Section 4072 is amended by adding at the end the following new subsections: ‘‘(c) BIASPLY.—For purposes of this part, the term ‘biasply tire’ means a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. ‘‘(d) SUPER SINGLE TIRE.—For purposes of this part, the term ‘super single tire’ means a single tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment.’’. (b) TAXABLE TIRE.—Section 4072, as amended by subsection (a), is amended by redesignating subsections (a), (b), (c), and (d) as subsections (b), (c), (d), and (e) respectively, and by inserting before subsection (b) (as so redesignated) the following new sub section: ‘‘(a) TAXABLE TIRE.—For purposes of this chapter, the term ‘taxable tire’ means any tire of the type used on highway vehicles if wholly or in part made of rubber and if marked pursuant to Federal regulations for highway use.’’. (c) EXEMPTION FOR TIRES SOLD TO DEPARTMENT OF DEFENSE.— Section 4073 is amended to read as follows: ‘‘SEC. 4073. EXEMPTIONS. ‘‘The tax imposed by section 4071 shall not apply to tires sold for the exclusive use of the Department of Defense or the Coast Guard.’’. (d) CONFORMING AMENDMENTS.—(1) Section 4071 is amended by striking subsection (c) and by moving subsection (e) after sub section (b) and redesignating subsection (e) as subsection (c). (2) The item relating to section 4073 in the table of sections for part II of subchapter A of chapter 32 is amended to read as follows: ‘‘Sec. 4073. Exemptions.’’. (e) EFFECTIVE DATE.—The amendments made by this section shall apply to sales in calendar years beginning more than 30 days after the date of the enactment of this Act. SEC. 870. TRANSMIX AND DIESEL FUEL BLEND STOCKS TREATED AS TAXABLE FUEL. (a) IN GENERAL.—Paragraph (3) of section 4083(a) is amended to read as follows: ‘‘(3) DIESEL FUEL.— ‘‘(A) IN GENERAL.—The term ‘diesel fuel’ means— ‘‘(i) any liquid (other than gasoline) which is suit able for use as a fuel in a diesel powered highway vehicle, or a diesel powered train, ‘‘(ii) transmix, and ‘‘(iii) diesel fuel blend stocks identified by the Sec retary. 26 USC 4071 note.
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