View all text of Subchapter D [§ 4481 - § 4484]
§ 4481. Imposition of tax
(a) Imposition of tax
(b) By whom paid
(c) Proration of tax
(1) Where first use occurs after first month
(2) Where vehicle sold, destroyed, or stolen
(A) In general
(B) Destroyed
(d) One tax liability per period
(e) Electronic filing
(f) Period tax in effect
(Added June 29, 1956, ch. 462, title II, § 206(a), 70 Stat. 390; amended Pub. L. 87–61, title II, § 203(a), (b)(1), (2)(A), (B), June 29, 1961, 75 Stat. 124; Pub. L. 91–605, title III, § 303(a)(7), (8), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 94–280, title III, § 303(a)(7), (8), May 5, 1976, 90 Stat. 456; Pub. L. 95–599, title V, § 502(a)(6), (7), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 97–424, title V, §§ 513(a), (d), 516(a)(4), Jan. 6, 1983, 96 Stat. 2177, 2179, 2182; Pub. L. 98–369, div. A, title VII, § 734(f), title IX, § 901(a), July 18, 1984, 98 Stat. 980, 1003; Pub. L. 100–17, title V, §§ 502(a)(5), 507(a), Apr. 2, 1987, 101 Stat. 256, 260; Pub. L. 101–508, title XI, § 11211(c)(5), Nov. 5, 1990, 104 Stat. 1388–426; Pub. L. 102–240, title VIII, § 8002(a)(5), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 104–188, title I, § 1704(t)(57), Aug. 20, 1996, 110 Stat. 1890; Pub. L. 105–178, title IX, § 9002(a)(1)(G), June 9, 1998, 112 Stat. 499; Pub. L. 108–357, title VIII, § 867(a), (c), Oct. 22, 2004, 118 Stat. 1622; Pub. L. 109–14, § 9(c)(1), May 31, 2005, 119 Stat. 336; Pub. L. 109–59, title XI, § 11101(a)(2)(A), Aug. 10, 2005, 119 Stat. 1944; Pub. L. 112–30, title I, § 142(b)(1), Sept. 16, 2011, 125 Stat. 356; Pub. L. 112–102, title IV, § 402(b)(1), Mar. 30, 2012, 126 Stat. 282; Pub. L. 112–141, div. D, title I, § 40102(b)(1)(A), July 6, 2012, 126 Stat. 844; Pub. L. 114–94, div. C, title XXXI, § 31102(b)(1), Dec. 4, 2015, 129 Stat. 1727; Pub. L. 115–141, div. U, title IV, § 401(b)(43), Mar. 23, 2018, 132 Stat. 1204; Pub. L. 117–58, div. H, title I, § 80102(b)(1), Nov. 15, 2021, 135 Stat. 1327.)