Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter D - Miscellaneous Excise Taxes |
Part 41 - Excise Tax on Use of Certain Highway Motor Vehicles |
Subpart B - Tax on Use of Certain Highway Motor Vehicles |
§ 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. |
§ 41.4482(b)-1T - Schedule of taxable gross weights for the taxable period beginning July 1, 1984, and ending June 30, 1985 (temporary). |
§ 41.4481-1 - Imposition and computation of tax. |
§ 41.4481-2 - Persons liable for tax. |
§ 41.4481-3 - Registration. |
§ 41.4481-1T - Special rules for small owner-operators (temporary). |
§ 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. |
§ 41.4483-5 - Termination of exemptions. |
§ 41.4483-6 - Reduction in tax for trucks used in logging. |
§ 41.4483-7 - Reduction in tax for vehicles registered in a contiguous foreign country. |
§ 41.4484-1 - Administrative provisions. |