26 CFR 41.4481-3 - Registration.

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There is 1 rule appearing in the Federal Register for 26 CFR 41. View below or at eCFR (GPOAccess)
§ 41.4481-3 Registration.
(a) For purposes of the regulations in this part, the term “registered” when used in reference to a highway motor vehicle means—
(1) Registered under the law of any State or Territory of the United States, the District of Columbia, or contiguous foreign country, or
(2) Required to be registered under the law of any State or Territory of the United States or contiguous foreign country in which such highway motor vehicle is operated or situated or, in case the vehicle is operated or situated in the District of Columbia, under the law of the District of Columbia.
Any highway motor vehicle which is operated under a dealer's tag, license, or permit is considered to be registered in the name of such dealer. A highway motor vehicle is not considered to be registered solely by reason of the fact that there has been issued a special permit for operation of the vehicle at particular times and under specified conditions.
(b) Any highway motor vehicle which, at any time in the taxable period, is registered both in the name of the owner of the vehicle and in the name of any other person, is considered, for purposes of the regulations in this part, to be registered, at such time, solely in the name of the owner of the vehicle.
[T.D. 6216, 21 FR 9645, Dec. 6, 1956, as amended by T.D. 6743, 29 FR 7931, June 23, 1964; T.D. 8159, 52 FR 33584, Sept. 4, 1987]

Title 26 published on 2013-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-10-29; vol. 79 # 209 - Wednesday, October 29, 2014
    1. 79 FR 64313 - Highway Use Tax; Sold Vehicles and Electronic Filing; Taxable Period Beginning July 1, 2011
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations and removal of temporary regulations.
      Effective Date: These regulations are effective on July 1, 2015. Applicability Date: For dates of applicability, see §§ 41.4481-1(e), 41.4481-2(c), 41.6001-2(e), 41.6011(a)-1(d), 41.6071(a)-1(d), and 41.6151(a)-1(b).
      26 CFR Part 41

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United States Code
Statutes at Large

Title 26 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 41 after this date.

  • 2014-10-29; vol. 79 # 209 - Wednesday, October 29, 2014
    1. 79 FR 64313 - Highway Use Tax; Sold Vehicles and Electronic Filing; Taxable Period Beginning July 1, 2011
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final regulations and removal of temporary regulations.
      Effective Date: These regulations are effective on July 1, 2015. Applicability Date: For dates of applicability, see §§ 41.4481-1(e), 41.4481-2(c), 41.6001-2(e), 41.6011(a)-1(d), 41.6071(a)-1(d), and 41.6151(a)-1(b).
      26 CFR Part 41