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Code of Federal Regulations Title 26. Internal Revenue § 26.41.4482(a)–1 Definition of highway motor vehicle

Current as of October 02, 2022 | Updated by FindLaw Staff

(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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.41.4482(a)–1 Definition of highway motor vehicle - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-41-4482-a-1.html

Read this complete Code of Federal Regulations Title 26. Internal Revenue § 26.41.4482(a)–1 Definition of highway motor vehicle on Westlaw

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