### Question
What is the definition of tires of the type used on highway vehicles?


### Answer
The definition of **tires of the type used on highway vehicles** is as follows in *26 U.S.C. § 4072*:

> tires of the type used on—


(1) motor vehicles which are highway vehicles, or


(2) vehicles of the type used in connection with motor vehicles which are highway vehicles

#### Citation:
  - *26 U.S.C. § 4072*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter A-Automotive and Related Items > PART II-TIRES**

