Treasury Regulations (26 C.F.R.)
26 CFR § 41.4482(a)-1
Definition of highway motor vehicle.
# (a) Highway motor vehicle.
The term “highway motor vehicle” means any vehicle that is both:
(1) A vehicle propelled by means of its own motor, whether such motor is powered by gasoline, diesel fuel, special motor fuels, electricity, or otherwise, and
(2) A “highway vehicle” as defined in § 48.4061(a)-1(d) of this chapter.
# (b) Treatment of certain excluded vehicles.
Although trailers and semitrailers used in combination with highway trucks or truck-tractors are not vehicles the use of which is subject to the tax imposed by section 4481(a), trailers and semitrailers customarily used in combination with highway trucks or truck-tractors are taken into account in determining the taxable gross weight of the highway motor vehicle under § 41.4482(b)-1, which is the base of the tax.
[T.D. 7461, 42 FR 2671, Jan. 13, 1977, as amended by T.D. 8879, 65 FR 17153, Mar. 31, 2000]
Source: view the official text
In this part (31 sections)
- 41.0-1 · Introduction.
- 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…
- 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…
- 41.4483-4 · Application of exemptions.
- 41.4483-6 · Reduction in tax for trucks used in logging.
- 41.6001-1 · Records.
- 41.6001-2 · Proof of payment for State registration purposes.
- 41.6001-3 · Proof of payment for entry into the United States.
- 41.6011(a)-1 · Returns.
- 41.6060-1 · Reporting requirements for tax return preparers.
- 41.6071(a)-1 · Time for filing returns.
- 41.6091-1 · Place for filing returns.
- 41.6101-1 · Period covered by returns.
- 41.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 41.6109-1 · Identifying numbers.
- 41.6109-2 · Tax return preparers furnishing identifying numbers for…
- 41.6151(a)-1 · Time and place for paying tax.
- 41.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 41.6694-2 · Penalties for understatement due to an unreasonable…
- 41.6694-3 · Penalty for understatement due to willful, reckless, or…
- 41.6694-4 · Extension of period of collection when preparer pays 15…
- 41.6695-1 · Other assessable penalties with respect to the preparation…
- 41.6696-1 · Claims for credit or refund by tax return preparers.
- 41.7701-1 · Tax return preparer.