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  1. Regulations
    All Titles
  2. title 26
    Internal Revenue
  3. chapter I-i17
    CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 41
    PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
  5. subpart B
    Subpart B—Tax on Use of Certain Highway Motor Vehicles

Subpart B. 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.
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