TAX ON USE OF CERTAIN VEHICLES.

SEC. 206. TAX ON USE OF CERTAIN VEHICLES. (a) Imposition of Tax.—Chapter 36 (relating to certain other excise taxes) is amended by adding at the end thereof the following new subchapter: 70 Stat. 390 “Subchapter D—Tax on Use of Certain Vehicles “Sec. 4481. Imposition of tax. “Sec. 4482. Definitions. “Sec. 4483. Exemptions. “Sec. 4484. Cross reference. “SEC. 4481. IMPOSITION OF TAX. “(a) Imposition of Tax.—A tax is hereby imposed on the use of any highway motor vehicle which (together with the semitrailers and trailers customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle) has a taxable gross weight of more than 26,000 pounds, at the rate of $1.50 a year for each 1,000 pounds of taxable gross weight or fraction thereof. “(b) By Whom Paid.—The tax imposed by this section shall be paid by the person in whose name the highway motor vehicle is, or is required to be, registered under the law of the State in which such vehicle is, or is required to be, registered, or, in case the highway motor vehicle is owned by the United States, by the agency or instrumentality of the United States operating such vehicle. “(c) Proration of Tax.—If in any year the first use of the highway motor vehicle is after Jul 31, the tax shall be reckoned proportionately from the first day of the month in which such use occurs to and including the 30th day of June following. “(d) One Payment Per Year.—If the tax imposed by this section is paid with respect to any highway motor vehicle for any year, no further tax shall be imposed by this section for such year with respect to such vehicle. “(e) Period Tax in Effect.—The tax imposed by this section shall apply only to use after June 30, 1956, and before July 1, 1972. “SEC. 4482. DEFINITIONS. “(a) Highway Motor Vehicle.—For purposes of this subchapter, the term ‘highway motor vehicle’ means any motor vehicle which is a highway vehicle. “(b) Taxable Gross Weight.—For purposes of this subchapter, the term ‘taxable gross weight’, when used with respect to any highway motor vehicle, means the sum of— “(1) the actual unloaded weight of— “(A) such highway motor vehicle fully equipped for service, and “(B) the semitrailers and trailers (fully equipped for service) customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle, and “(2) the weight of the maximum load customarily carried on highway motor vehicles of the same type as such highway motor vehicle and on the semitrailers and trailers referred to in paragraph (1) (B). Taxable gross weight shall be determined under regulations prescribed by the Secretary or his delegate (which regulations may include formulas or other methods for determining the taxable gross weight of vehicles by classes, specifications, or otherwise). “(c) Other Definitions.—For purposes of this subchapter— “(1) State.—The term ‘State’ means a State, a Territory of the United States, and the District of Columbia. “(2) Year.—The term ‘year’ means the one-year period beginning on July 1. “(3) Use.—The term ‘use’ means use in the United States on the public highways. 70 Stat. 391 “SEC. 4483. EXEMPTIONS. “(a) State and Local Governmental Exemption.—Under regulations prescribed by the Secretary or his delegate, no tax shall be imposed by section 4481 on the use of any highway motor vehicle by any State or any political subdivision of a State. “(b) Exemption for United States.—The Secretary may authorize exemption from the tax imposed by section 4481 as to the use by the United States of any particular highway motor vehicle, or class of highway motor vehicles, if he determines that the imposition of such tax with respect to such use will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States. “(c) Certain Transit-Type Buses.—Under regulations prescribed by the Secretary or his delegate, no tax shall be imposed by section 4481 on the use of any bus which is of the transit type (rather than of the intercity type) by a person who, for the last 3 months of the preceding year (or for such other period as the Secretary or his delegate may by regulations prescribe for purposes of this subsection), met the 60-percent passenger fare revenue test set forth in section 6421 (b) (2) as applied to the period prescribed for purposes of this subsection. “SEC. 4484. CROSS REFERENCE. “For penalties and administrative provisions applicable to this subchapter, see subtitle F.” (b) Mode and Time of Collection of Tax.—Section 6302 (b) (relating to discretion as to method of collecting tax) is amended by inserting “section 4481 of chapter 36,” after “33,”. (c) Technical Amendment.—The table of subchapters for chapter 36 is amended by adding at the end thereof the following: “Subchapter D. Tax on use of certain vehicles.”