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  1. LII
  2. Electronic Code of Federal Regulations (e-CFR)
  3. Title 26—Internal Revenue
  4. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  5. SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
  6. PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
  7. Subpart B—Tax on Use of Certain Highway Motor Vehicles

26 CFR Subpart B - Subpart B—Tax on Use of Certain Highway Motor Vehicles

  • CFR
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  1. § 41.4481-1 Imposition and computation of tax.
  2. § 41.4481-2 Persons liable for tax.
  3. § 41.4481-3 Registration.
  4. § 41.4482(a)-1 Definition of highway motor vehicle.
  5. § 41.4482(b)-1 Definition of taxable gross weight.
  6. § 41.4482(c)-1 Definition of State, taxable period, use, and customarily used.
  7. § 41.4483-1 State exemption.
  8. § 41.4483-2 Exemption for certain transit-type buses.
  9. § 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.
  10. § 41.4483-4 Application of exemptions.
  11. § 41.4483-6 Reduction in tax for trucks used in logging.

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