Treasury Regulations (26 C.F.R.)
26 CFR § 41.4483-6
Reduction in tax for trucks used in logging.
# (a) In general.
The tax imposed by section 4481 shall be reduced by 25 percent in the case of a truck used in logging.
# (b) Truck used in logging.
The term “truck used in logging” means any highway motor vehicle which—
(1) Is used exclusively during the taxable period for the transportation, to and from a point located on a forested site, of products harvested from such forested site, and
(2) Is registered (under the laws of the State or States in which such vehicle is required to be registered) as a highway motor vehicle used exclusively in the transportation of harvested forest products.
Products harvested from the forested site may include timber which has been processed for commercial use by sawing into lumber, chipping or other milling operations if such processing occurs prior to transportation from the forested site. A vehicle will be considered to be registered under the laws of a state as a highway motor vehicle used exclusively in the transportation of harvested forest products if such vehicle is so registered under a state statute or legally valid regulations. In addition, no special tag or license plate identifying a vehicle as being used in the transportation of harvested forest products is required.
[T.D. 8027, 50 FR 21250, May 23, 1985]
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 · (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…
- 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 · (a)-1 Returns.
- 41.6060-1 · Reporting requirements for tax return preparers.
- 41.6071(a)-1 · (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 · (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.