Registered.

Registered. The term registered, when used with reference to a highway vehicle, means
(1) Registered for highway use under the laws of any State, District of Columbia, or foreign country, or
(2) Required to be registered for highway use under the law of the State, District of Columbia, or foreign country in which it is operated or situated. Any highway vehicle which is operated under a dealer's tag, license, or permit is considered to be registered. A highway vehicle is not considered to be “registered” solely because there has been issued a special permit for operation of the vehicle at particular times and under specified conditions. However, a highway vehicle which is required to be registered and which also has been issued a special permit for operation of the vehicle under specified conditions, such as carrying an oversized load, is still considered to be “registered”.

Source

26 CFR § 48.4041-8

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Scoping language

For purposes of the regulations in this subpart, unless otherwise expressly indicated:

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