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.