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Treasury Regulations · 26 CFR

§ 41.4482(a)-1. Definition of highway motor vehicle.

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. § 4482(a)

Cite as 26 CFR § 41.4482(a)-1

At a glance

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

Status
In the current eCFR
Issued
January 13, 1977 by T.D. 7461
Last amended
March 31, 2000 by T.D. 8879
Issued under
26 U.S.C. § 4482(a)
Length
145 words · about 1 min to read
Defines
1 term
Cross-references
cites 1 Code section and 2 regulations; cited by 0
(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.

[T.D. 7461, 42 FR 2671, Jan. 13, 1977, as amended by T.D. 8879, 65 FR 17153, Mar. 31, 2000]

Terms defined here

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Other regulations under § 4482

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

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. 8879 (65 FR 17153)
  2. Issued by T.D. 7461 (42 FR 2671)

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