Highway motor vehicle.

Highway motor vehicle. The term highway motor vehicle means any vehicle that is both:
(1) A vehicle propelled by means of its own motor, whether such motor is powered by gasoline, diesel fuel, special motor fuels, electricity, or otherwise, and
(2) A “highway vehicle” as defined in § 48.4061(a)–1(d) of this chapter.


26 CFR § 41.4482(a)-1

Scoping language

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