I read the statute to mean it has to have fenders or mudflaps or some other device made to minimize dirt/mud from spraying vehicles behind it. So if you have fenders as wide as your tires you're good to go. Maybe I'm wrong, but that'd also mean pretty much every vehicle on the road would need mudflaps, which most don't.
2012 Black JKUR. 15" wheels/33"tires, Hurricane Flat fenders, Trailforce HD rear bumper, Spiderwebshades on top and on Rancho tube doors, RR aluminum hood catches, QT tonneau cover, Mopar hood lock, Bestop underseat lock box