26 USC 4483 - Exemptions

U.S Code last checked for updates: Nov 22, 2024

§ 4483.

Exemptions

(a)

State and local governmental exemption

(b)

Exemption for United States

(c)

Certain transit-type buses

(d)

Exemption for trucks used for less than 5,000 miles on public highways

(1)

Suspension of tax

(A)

In general

If—

(i)

it is reasonable to expect that the use of any highway motor vehicle on public highways during any taxable period will be less than 5,000 miles, and

(ii)

the owner of such vehicle furnishes such information as the Secretary may by forms or regulations require with respect to the expected use of such vehicle,

then the collection of the tax imposed by section 4481 with respect to the use of such vehicle shall be suspended during the taxable period.

(B)

Suspension ceases to apply where use exceeds 5,000 miles

(2)

Exemption

If—

(A)

the collection of the tax imposed by section 4481 with respect to any highway motor vehicle is suspended under paragraph (1),

(B)

such vehicle is not used during the taxable period on public highways for more than 5,000 miles, and

(C)

except as otherwise provided in regulations, the owner of such vehicle furnishes such information as the Secretary may require with respect to the use of such vehicle during the taxable period,

then no tax shall be imposed by section 4481 on the use of such vehicle for the taxable period.

(3)

Refund where tax paid and vehicle not used for more than 5,000 miles

If—

(A)

the tax imposed by section 4481 is paid with respect to any highway motor vehicle for any taxable period, and

(B)

the requirements of subparagraphs (B) and (C) of paragraph (2) are met with respect to such taxable period,

the amount of such tax shall be credited or refunded (without interest) to the person who paid such tax.

(4)

Relief from liability for tax under certain circumstances where truck is transferred

Under regulations prescribed by the Secretary, the owner of a highway motor vehicle with respect to which the collection of the tax imposed by section 4481 is suspended under paragraph (1) shall not be liable for the tax imposed by section 4481 (and the new owner shall be liable for such tax) with respect to such vehicle if—

(A)

such vehicle is transferred to a new owner,

(B)

such suspension is in effect at the time of such transfer, and

(C)

the old owner furnishes such information as the Secretary by forms and regulations requires with respect to the transfer of such vehicle.

(5)

7,500-miles exemption for agricultural vehicles

(A)

In general

(B)

Definitions

For purposes of this paragraph—

(i)

Agricultural vehicle

The term “agricultural vehicle” means any highway motor vehicle—

(I)

used primarily for farming purposes, and

(II)

registered (under the laws of the State in which such vehicle is required to be registered) as a highway motor vehicle used for farming purposes.

(ii)

Farming purposes

(iii)

Farm commodity

(6)

Owner defined

(e)

Reduction in tax for trucks used in logging

The tax imposed by section 4481 shall be reduced by 25 percent with respect to any highway motor vehicle if—

(1)

the exclusive use of such vehicle during any taxable period is the transportation, to and from a point located on a forested site, of products harvested from such forested site, and

(2)

such vehicle is registered (under the laws of the State in which such vehicle is required to be registered) as a highway motor vehicle used in the transportation of harvested forest products.

[(f)

Repealed. Pub. L. 108–357, title VIII, § 867(d), Oct. 22, 2004, 118 Stat. 1622]

(g)

Exemption for mobile machinery

(h)

Exemption for vehicles used in blood collection

(1)

In general

(2)

Qualified blood collector vehicle

(3)

Special rule for vehicles first placed in service in a taxable period

(4)

Qualified blood collector organization

(i)

Termination of exemptions

(Added June 29, 1956, ch. 462, title II, § 206(a), 70 Stat. 391; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), (B), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–618, title II, § 233(a)(3)(C), Nov. 9, 1978, 92 Stat. 3191; Pub. L. 97–424, title V, §§ 513(b), 516(b)(3), Jan. 6, 1983, 96 Stat. 2177, 2183; Pub. L. 98–369, div. A, title IX, §§ 902(a), 903(a), July 18, 1984, 98 Stat. 1004; Pub. L. 100–17, title V, §§ 502(b)(5), 507(b), Apr. 2, 1987, 101 Stat. 257, 260; Pub. L. 101–508, title XI, § 11211(d)(4), Nov. 5, 1990, 104 Stat. 1388–427; Pub. L. 102–240, title VIII, § 8002(b)(4), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 105–178, title IX, § 9002(b)(2), June 9, 1998, 112 Stat. 500; Pub. L. 108–357, title VIII, §§ 851(b)(1), 867(d), Oct. 22, 2004, 118 Stat. 1607, 1622; Pub. L. 109–14, § 9(c)(4), May 31, 2005, 119 Stat. 336; Pub. L. 109–59, title XI, § 11101(b)(2), Aug. 10, 2005, 119 Stat. 1944; Pub. L. 109–280, title XII, § 1207(d), Aug. 17, 2006, 120 Stat. 1070; Pub. L. 112–30, title I, § 142(d), Sept. 16, 2011, 125 Stat. 356; Pub. L. 112–102, title IV, § 402(d), Mar. 30, 2012, 126 Stat. 282; Pub. L. 112–140, title IV, § 402(c), June 29, 2012, 126 Stat. 403; Pub. L. 112–141, div. D, title I, § 40102(d)(2), July 6, 2012, 126 Stat. 845; Pub. L. 114–94, div. C, title XXXI, § 31102(d)(2), Dec. 4, 2015, 129 Stat. 1727; Pub. L. 117–58, div. H, title I, § 80102(d)(2), Nov. 15, 2021, 135 Stat. 1328.)

cite as: 26 USC 4483