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Code of Federal Regulations Title 26. Internal Revenue § 26.41.4483–1 State exemption

Current as of January 02, 2025 | Updated by Findlaw Staff

Use of a highway motor vehicle by a State is exempt from the tax imposed by section 4481. For this purpose, the term use by a State means the operation by a State on the public highways in the United States of any highway motor vehicle, whether or not such highway motor vehicle is owned by the State.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.41.4483–1 State exemption - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-41-4483-1/

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