26 CFR Subpart B
Tax on Use of Certain Highway Motor Vehicles
June 25, 2020
§
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
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
