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Regulations last checked for updates: May 17, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 41
Subpart B - Subpart B—Tax on Use of Certain Highway Motor Vehicles
§ 41.4481-1 - Imposition and computation of tax.
§ 41.4481-2 - Persons liable for tax.
§ 41.4481-3 - Registration.
§ 41.4482(a)-1 - Definition of highway motor vehicle.
§ 41.4482(b)-1 - Definition of taxable gross weight.
§ 41.4482(c)-1 - Definition of State, taxable period, use, and customarily used.
§ 41.4483-1 - State exemption.
§ 41.4483-2 - Exemption for certain transit-type buses.
§ 41.4483-3 - Exemption for trucks used for 5,000 or fewer miles and agricultural vehicles used for 7,500 or fewer miles on public highways.
§ 41.4483-4 - Application of exemptions.
§ 41.4483-6 - Reduction in tax for trucks used in logging.
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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