2021—Subsec. (f). Pub. L. 117–58 substituted “2029” for “2023”.
2018—Subsec. (d). Pub. L. 115–141 amended subsec. (d) generally. Prior to amendment, text read as follows:
“(1)
“(2)
2015—Subsec. (f). Pub. L. 114–94 substituted “2023” for “2017”.
2012—Subsec. (f). Pub. L. 112–141 substituted “2017” for “2013”.
Pub. L. 112–102 substituted “2013” for “2012”.
2011—Subsec. (f). Pub. L. 112–30 substituted “2012” for “2011”.
2005—Subsec. (f). Pub. L. 109–59 substituted “2011” for “2006”.
Pub. L. 109–14 substituted “2006” for “2005”.
2004—Subsec. (c)(2). Pub. L. 108–357, § 867(a)(2), substituted “sold, destroyed, or stolen” for “destroyed or stolen” in heading.
Subsec. (c)(2)(A). Pub. L. 108–357, § 867(a)(1), substituted “sold, destroyed, or stolen” for “destroyed or stolen” in two places.
Subsecs. (e), (f). Pub. L. 108–357, § 867(c), added subsec. (e) and redesignated former subsec. (e) as (f).
1998—Subsec. (e). Pub. L. 105–178 substituted “2005” for “1999”.
1996—Subsec. (e). Pub. L. 104–188 provided that section 8002(a)(5) of Pub. L. 102–240 shall be applied as if “4481(e)” appeared instead of “4481(c)”. See 1991 Amendment note below.
1991—Subsec. (e). Pub. L. 102–240, which directed the substitution of “1999” for “1995” in subsec. (c), was executed by making the substitution in subsec. (e). See 1996 Amendment note above.
1990—Subsec. (e). Pub. L. 101–508 substituted “1995” for “1993”.
1987—Subsec. (b). Pub. L. 100–17, § 507(a), inserted “or contiguous foreign country” after “State”.
Subsec. (e). Pub. L. 100–17, § 502(a)(5), substituted “1993” for “1988”.
1984—Subsec. (a). Pub. L. 98–369, § 901(a), in amending subsec. (a) generally, substituted “55,000” for “33,000” in provisions preceding table, struck out heading “(1) In general”, substituted table provisions for former table which provided:
Taxable gross weight | Rate of tax | |
|---|---|---|
At least | But less than | |
33,000 pounds | 55,000 | $50 a year, plus $25 for each 1,000 pounds or fraction thereof in excess of 33,000 pounds. |
55,000 pounds | 80,000 | $600 a year, plus the applicable rate for each 1,000 pounds or fraction thereof in excess of 55,000 pounds |
80,000 pounds or more |
| The maximum tax a year. |
and struck out par. (2) which provided applicable rates and maximum taxes for taxable periods beginning
Pub. L. 98–369, § 734(f), struck out from subsec. (a), as subsec. (a) was in effect before the amendments made by section 513(a) of Pub. L. 97–424: “In case of the taxable period beginning on
1983—Subsec. (a). Pub. L. 97–424, § 513(a), substituted “at least 33,000 pounds at the rate specified in the following table:” for “more than 26,000 pounds, at the rate of $3.00 a year for each 1,000 pounds of taxable gross weight or fraction thereof.”, and added pars. (1) and (2).
Subsec. (c). Pub. L. 97–424, § 513(d), designated existing provisions as par. (1) and added par. (2).
Subsec. (e). Pub. L. 97–424, § 516(a)(4), substituted “1988” for “1984” after “October 1,”.
1978—Subsec. (a). Pub. L. 95–599, § 502(a)(6), substituted “1984” for “1979” in two places.
Subsec. (e). Pub. L. 95–599, § 502(a)(7), substituted “1984” for “1979”.
1976—Subsec. (a). Pub. L. 94–280, § 303(a)(7), substituted “1979” for “1977” in two places.
Subsec. (e). Pub. L. 94–280, § 303(a)(8), substituted “1979” for “1977”.
1970—Subsec. (a). Pub. L. 91–605, § 303(a)(7), substituted “1977” for “1972” in two places.
Subsec. (e). Pub. L. 91–605, § 303(a)(8), substituted “1977” for “1972”.
1961—Subsec. (a). Pub. L. 87–61, § 203(a), (b)(2)(A), increased rate of tax from $1.50 to $3.00 a year, and provided for a tax at the rate of 75 cents for each 1,000 pounds during the period beginning on
Subsec. (c). Pub. L. 87–61, § 203(b)(2)(B), substituted “any taxable period” for “any year”, “after the first month in such period” for “after July 31”, and “the last day in such taxable period” for “the last day of June following”.
Subsec. (d). Pub. L. 87–61, § 203(b)(2)(B), made conforming changes to refer to payment of tax for a taxable period instead of payment for a year, and inserted cross reference to section 6156.
Subsec. (e). Pub. L. 87–61, § 203(b)(1), substituted “before
Amendment by Pub. L. 117–58 effective
Amendment by Pub. L. 114–94 effective
Amendment by Pub. L. 112–141 effective
Amendment by Pub. L. 112–102 effective
Amendment by Pub. L. 112–30 effective
Pub. L. 109–14, § 9(d),
Pub. L. 108–357, title VIII, § 867(e),
Pub. L. 100–17, title V, § 507(d),
Amendment by section 734(f) of Pub. L. 98–369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Pub. L. 97–424, to which such amendment relates, see section 736 of Pub. L. 98–369, set out as a note under section 4051 of this title.
Pub. L. 98–369, div. A, title IX, § 901(c),
Pub. L. 97–424, title V, § 513(f), “[No subpar. (C) has been enacted.]“(1) Except as otherwise provided in this subsection, the amendments made by this section [amending this section and sections 4482 and 4483 of this title and enacting provisions set out below] shall take effect on “(2) “(A)In the case of a small owner-operator, paragraph (1) of this subsection and paragraph (2) of section 4481(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as added by this section) shall be applied by substituting for each date contained in such paragraphs a date which is 1 year after the date so contained.“(B)For purposes of this paragraph, the term “small owner-operator” means any person who owns and operates at any time during the taxable period no more than 5 highway motor vehicles with respect to which a tax is imposed by section 4481 of such Code for such taxable period.“(D)For purposes of subparagraph (B), all highway motor vehicles with respect to which a tax is imposed by section 4481 of such Code which are owned by—“(i) any trade or business (whether or not incorporated) which is under common control with the taxpayer (within the meaning of section 52(b)), or“(ii) any member of any controlled groups of corporations of which the taxpayer is a member, for any taxable period shall be treated as being owned by the taxpayer during such period. The Secretary shall prescribe regulations which provide attribution rules that take into account, in addition to the persons and entities described in the preceding sentence, taxpayers who own highway motor vehicles through partnerships, joint ventures, and corporations.“(E)For purposes of this paragraph, the term ‘controlled group of corporations’ has the meaning given to such term by section 1563(a), except that—“(i) ‘more than 50 percent’ shall be substituted for ‘at least 80 percent’ each place it appears in section 1563(a)(1), and“(ii) the determination shall be made without regard to subsections (a)(4) and (e)(3)(C) of section 1563.“(F)For purposes of this paragraph, the term ‘highway motor vehicle’ has the meaning given to such term by section 4482(a) of such Code.”
Amendment by Pub. L. 87–61 effective
Section effective
Pub. L. 100–17, title V, § 507(c),
For provisions that nothing in amendment by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to
Pub. L. 98–369, div. A, title IX, § 901(b), “(1) In the case of a small owner-operator, the amount of the tax imposed by section 4481 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] on the use of any highway motor vehicle subject to tax under section 4481(a) of such Code (as amended by subsection (a)) for the taxable period which begins on “(A) $3 for each 1,000 pounds of taxable gross weight (or fraction thereof), or“(B) the amount of the tax which would be imposed under such section 4481(a) without regard to this paragraph.“(2) In the case of a small owner-operator, notwithstanding subsection (f)(2) of section 513 of the Highway Revenue Act of 1982 [section 513(f)(2) of Pub. L. 97–424, set out as an Effective Date of 1983 Amendment note above], the amendments made by subsections (b), (c), and (d) of such section [amending sections 4481 to 4483 of this title] shall take effect on “(3) For purposes of this subsection, the term ‘small owner-operator’ has the meaning given such term by section 513(f)(2) of the Highway Revenue Act of 1982.“(4) For purposes of this subsection, the term ‘taxable gross weight’ has the same meaning as when used in section 4481 of the Internal Revenue Code of 1986.”
Pub. L. 98–369, div. A, title IX, subtitle D, part I,
Pub. L. 97–424, title V, § 513(g),