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Regulations last checked for updates: May 16, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025
All TitlesTitle 26Chapter IPart 41 - PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
  • Subpart A [§ 41.0-1 - § 41.0-1] - Subpart A—Introduction
  • Subpart B [§ 41.4481-1 - § 41.4483-6] - Subpart B—Tax on Use of Certain Highway Motor Vehicles
  • Subpart C [§ 41.6001-1 - § 41.7701-1] - Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
authority: 26 U.S.C. 7805.
source: T.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
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