26 CFR 41.0-1 - Introduction.
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The regulations in this part are designated “Highway Use Tax Regulations.” The regulations in this part relate to the tax on the use of certain highway vehicles imposed by section 4481 and to certain associated administrative provisions.
[T.D. 8879, 65 FR 17153, Mar. 31, 2000]
Title 26 published on 2014-04-01
no entries appear in the Federal Register after this date.