Treasury Regulations (26 C.F.R.)
26 CFR § 48.4061(a)-3
Definitions.
Official textecfr.govlast amended
For purposes of the tax imposed by section 4061, unless otherwise expressly indicated:
# (a) Automobile truck.
The term “automobile truck” includes automobile buses, and truck and bus trailers and semitrailers.
# (b) Other automobile.
The term “other automobile” means all automobiles other than automobile trucks, and includes trailers and semitrailers suitable for use in connection with passenger automobiles, but does not include house trailers.
# (c) Tractor.
The term “tractor” means any tractor chiefly used for highway transportation in combination with a trailer or semitrailer.
Source: view the official text
In this part (40 sections)
- 48.4041-9 · Exemption for farm use.
- 48.4041-10 · Exemption for use as supplies for vessels or aircraft.
- 48.4041-11 · Tax-free sales of fuel for use in noncommercial aviation…
- 48.4041-12 · Sales by United States, etc.
- 48.4041-13 · Other credits or refunds.
- 48.4041-14 · Exemption for sale to or use by certain aircraft museums.
- 48.4041-15 · Sales to States or political subdivisions thereof.
- 48.4041-16 · Sales for export.
- 48.4041-17 · Tax-free retail sales to certain nonprofit educational…
- 48.4041-18 · [Reserved]
- 48.4041-19 · Exemption for qualified methanol and ethanol fuel.
- 48.4041-20 · Partially exempt methanol and ethanol fuel.
- 48.4041-21 · Compressed natural gas (CNG).
- 48.4042-1 · Tax on fuel used in commercial waterway transportation.
- 48.4042-2 · Special rules.
- 48.4042-3 · Certain types of commercial waterway transportation…
- 48.4052-1 · Heavy trucks and trailers; certification requirement.
- 48.4061(a) · [Reserved]
- 48.4061(a)-1 · Imposition of tax; exclusion for light-duty trucks, etc.
- 48.4061(a)-2 · Bonding of importers.
- 48.4061(a)-3 · Definitions.
- 48.4061(a)-4 · Parts or accessories sold on or in connection with…
- 48.4061(a)-5 · Sale of automobile truck bodies and chassis.
- 48.4061(b) · [Reserved]
- 48.4061(b)-1 · Imposition of tax.
- 48.4061(b)-2 · Definition of parts or accessories.
- 48.4061(b)-3 · Rebuilt, reconditioned, or repaired parts or accessories.
- 48.4061-1 · Temporary regulations with respect to floor stock refunds…
- 48.4062(a) · [Reserved]
- 48.4062(a)-1 · Specific parts or accessories.
- 48.4062(b) · [Reserved]
- 48.4062(b)-1 · Rebuilt parts or accessories sold on an exchange basis.
- 48.4063-1 · Tax-free sales of bodies to chassis manufacturers.
- 48.4063-2 · Tax-free sales of parts or accessories sold for resale on…
- 48.4063-3 · Other tax-free sales.
- 48.4064-1 · Gas guzzler tax.
- 48.4071-1 · Imposition and rates of tax.
- 48.4071-2 · Determination of weight.
- 48.4071-3 · Imposition of tax on tires and tubes delivered to…
- 48.4071-4 · Original equipment tires on imported articles.