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Treasury Regulations · 26 CFR

§ 41.4481-3. Registration.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 4481

Cite as 26 CFR § 41.4481-3

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
December 6, 1956 by T.D. 6216
Last amended
September 4, 1987 by T.D. 8159
Issued under
26 U.S.C. § 4481
Length
240 words · about 1 min to read
(a) For purposes of the regulations in this part, the term “registered” when used in reference to a highway motor vehicle means—
(1) Registered under the law of any State or Territory of the United States, the District of Columbia, or contiguous foreign country, or
(2) Required to be registered under the law of any State or Territory of the United States or contiguous foreign country in which such highway motor vehicle is operated or situated or, in case the vehicle is operated or situated in the District of Columbia, under the law of the District of Columbia.

Any highway motor vehicle which is operated under a dealer's tag, license, or permit is considered to be registered in the name of such dealer. A highway motor vehicle is not considered to be registered solely by reason of the fact that there has been issued a special permit for operation of the vehicle at particular times and under specified conditions.

(b) Any highway motor vehicle which, at any time in the taxable period, is registered both in the name of the owner of the vehicle and in the name of any other person, is considered, for purposes of the regulations in this part, to be registered, at such time, solely in the name of the owner of the vehicle.

[T.D. 6216, 21 FR 9645, Dec. 6, 1956, as amended by T.D. 6743, 29 FR 7931, June 23, 1964; T.D. 8159, 52 FR 33584, Sept. 4, 1987]

Other regulations under § 4481

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 8159 (52 FR 33584)
  2. Amended by T.D. 6743 (29 FR 7931)
  3. Issued by T.D. 6216 (21 FR 9645)

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 41 Excise tax on use of certain highway motor vehicles
  3. Subpart B Tax on Use of Certain Highway Motor Vehicles

Nearby sections