Code of Federal Regulations · Subpart

Subpart B — Tax On Use Of Certain Highway Motor Vehicles

26 C.F.R. pt. 41, subpt. B

• § 41.4481-1 -1 Imposition And Computation Of Tax
• § 41.4481-2 -2 Persons Liable For Tax
• § 41.4481-3 -3 Registration
• § 41.4482(a)-1 (a)-1 Definition Of Highway Motor Vehicle
• § 41.4482(b)-1 (b)-1 Definition Of Taxable Gross Weight
• § 41.4482(c)-1 (c)-1 Definition Of State, Taxable Period, Use, And Customarily Used
• § 41.4483-1 -1 State Exemption
• § 41.4483-2 -2 Exemption For Certain Transit-type Buses
• § 41.4483-3 -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 -4 Application Of Exemptions
• § 41.4483-6 -6 Reduction In Tax For Trucks Used In Logging