Code of Federal Regulations · Section
§ 41.4483-1 — -1 State Exemption
26 C.F.R. § 41.4483-1
View:
Use of a highway motor vehicle by a State is exempt from the tax imposed by section 4481. For this purpose, the term use by a State means the operation by a State on the public highways in the United States of any highway motor vehicle, whether or not such highway motor vehicle is owned by the State.
Authorizing Statute
-
Exemptions26 U.S.C. § 4483
-
Period covered by returns or other documents26 U.S.C. § 6101
-
Information returns of tax return preparers26 U.S.C. § 6060
-
Identifying numbers26 U.S.C. § 6109
-
Definitions26 U.S.C. § 4482
-
General requirement of return, statement, or list26 U.S.C. § 6011
-
Rules and regulations26 U.S.C. § 7805
-
Time for filing returns and other documents26 U.S.C. § 6071
-
Place for filing returns or other documents26 U.S.C. § 6091
-
Time and place for paying tax shown on returns26 U.S.C. § 6151