Title 26

PART 41 SUBPART b

Subpart B - Tax on Use of Certain Highway Motor Vehicles

• 26 U.S.C. 7805.
• T.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

26:18.0.1.1.2.2.1.1	SECTION 41.4481-1	41.4481-1 Imposition and computation of tax.
26:18.0.1.1.2.2.1.2	SECTION 41.4481-2	41.4481-2 Persons liable for tax.
26:18.0.1.1.2.2.1.3	SECTION 41.4481-3	41.4481-3 Registration.
26:18.0.1.1.2.2.1.4	SECTION 41.4482(a)-1	41.4482(a)-1 Definition of highway motor vehicle.
26:18.0.1.1.2.2.1.5	SECTION 41.4482(b)-1	41.4482(b)-1 Definition of taxable gross weight.
26:18.0.1.1.2.2.1.6	SECTION 41.4482(c)-1	41.4482(c)-1 Definition of State, taxable period, use, and customarily used.
26:18.0.1.1.2.2.1.7	SECTION 41.4483-1	41.4483-1 State exemption.
26:18.0.1.1.2.2.1.8	SECTION 41.4483-2	41.4483-2 Exemption for certain transit-type buses.
26:18.0.1.1.2.2.1.9	SECTION 41.4483-3	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.
26:18.0.1.1.2.2.1.10	SECTION 41.4483-4	41.4483-4 Application of exemptions.
26:18.0.1.1.2.2.1.11	SECTION 41.4483-6	41.4483-6 Reduction in tax for trucks used in logging.

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