Federal (United States) · Regulations
Subpart B — Tax on Use of Certain Highway Motor Vehicles
11 sections
11 sections
- 26 C.F.R. § 41.4481-1Imposition and computation of tax.
- 26 C.F.R. § 41.4481-2Persons liable for tax.
- 26 C.F.R. § 41.4481-3Registration.
- 26 C.F.R. § 41.4482(a)-1Definition of highway motor vehicle.
- 26 C.F.R. § 41.4482(b)-1Definition of taxable gross weight.
- 26 C.F.R. § 41.4482(c)-1Definition of State, taxable period, use, and customarily used.
- 26 C.F.R. § 41.4483-1State exemption.
- 26 C.F.R. § 41.4483-2Exemption for certain transit-type buses.
- 26 C.F.R. § 41.4483-3Exemption for trucks used for 5,000 or fewer miles and agricultural vehicles used for 7,500 or fewer miles on public highways.
- 26 C.F.R. § 41.4483-4Application of exemptions.
- 26 C.F.R. § 41.4483-6Reduction in tax for trucks used in logging.