26 CFR 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.
The following state regulations pages link to this page.