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Treasury Regulations (26 C.F.R.)

26 CFR § 41.4481-3

Registration.

Official textecfr.govlast amended

# (a)

For purposes of the regulations in this part, the term “registered” when used in reference to a highway motor vehicle means—

(1) Registered under the law of any State or Territory of the United States, the District of Columbia, or contiguous foreign country, or

(2) Required to be registered under the law of any State or Territory of the United States or contiguous foreign country in which such highway motor vehicle is operated or situated or, in case the vehicle is operated or situated in the District of Columbia, under the law of the District of Columbia.

Any highway motor vehicle which is operated under a dealer's tag, license, or permit is considered to be registered in the name of such dealer. A highway motor vehicle is not considered to be registered solely by reason of the fact that there has been issued a special permit for operation of the vehicle at particular times and under specified conditions.

# (b)

Any highway motor vehicle which, at any time in the taxable period, is registered both in the name of the owner of the vehicle and in the name of any other person, is considered, for purposes of the regulations in this part, to be registered, at such time, solely in the name of the owner of the vehicle.

[T.D. 6216, 21 FR 9645, Dec. 6, 1956, as amended by T.D. 6743, 29 FR 7931, June 23, 1964; T.D. 8159, 52 FR 33584, Sept. 4, 1987]

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In this part (31 sections)
  1. 41.0-1 · Introduction.
  2. 41.4481-1 · Imposition and computation of tax.
  3. 41.4481-2 · Persons liable for tax.
  4. 41.4481-3 · Registration.
  5. 41.4482(a)-1 · (a)-1 Definition of highway motor vehicle.
  6. 41.4482(b)-1 · (b)-1 Definition of taxable gross weight.
  7. 41.4482(c)-1 · (c)-1 Definition of State, taxable period, use, and…
  8. 41.4483-1 · State exemption.
  9. 41.4483-2 · Exemption for certain transit-type buses.
  10. 41.4483-3 · Exemption for trucks used for 5,000 or fewer miles and…
  11. 41.4483-4 · Application of exemptions.
  12. 41.4483-6 · Reduction in tax for trucks used in logging.
  13. 41.6001-1 · Records.
  14. 41.6001-2 · Proof of payment for State registration purposes.
  15. 41.6001-3 · Proof of payment for entry into the United States.
  16. 41.6011(a)-1 · (a)-1 Returns.
  17. 41.6060-1 · Reporting requirements for tax return preparers.
  18. 41.6071(a)-1 · (a)-1 Time for filing returns.
  19. 41.6091-1 · Place for filing returns.
  20. 41.6101-1 · Period covered by returns.
  21. 41.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
  22. 41.6109-1 · Identifying numbers.
  23. 41.6109-2 · Tax return preparers furnishing identifying numbers for…
  24. 41.6151(a)-1 · (a)-1 Time and place for paying tax.
  25. 41.6694-1 · Section 6694 penalties applicable to tax return preparer.
  26. 41.6694-2 · Penalties for understatement due to an unreasonable…
  27. 41.6694-3 · Penalty for understatement due to willful, reckless, or…
  28. 41.6694-4 · Extension of period of collection when preparer pays 15…
  29. 41.6695-1 · Other assessable penalties with respect to the preparation…
  30. 41.6696-1 · Claims for credit or refund by tax return preparers.
  31. 41.7701-1 · Tax return preparer.
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