Treasury Regulations · 26 CFR
§ 41.4483-1. State exemption.
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. § 4483
Cite as 26 CFR § 41.4483-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 31, 2000 by T.D. 8879
- Issued under
- 26 U.S.C. § 4483
- Length
- 64 words · about 1 min to read
- Defines
- 1 term
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.
[T.D. 8879, 65 FR 17154, Mar. 31, 2000]
Terms defined here
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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.
- Issued by T.D. 8879 (65 FR 17154)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 41 Excise tax on use of certain highway motor vehicles
- Subpart B Tax on Use of Certain Highway Motor Vehicles
Nearby sections
- § 41.4481-3 Registration.
- § 41.4482(a)-1 Definition of highway motor vehicle.
- § 41.4482(b)-1 Definition of taxable gross weight.
- § 41.4482(c)-1 Definition of State, taxable period, use, and customarily used.
- § 41.4483-1 State exemption.
- § 41.4483-2 Exemption for certain transit-type buses.
- § 41.4483-3 Exemption for trucks used for 5,000 or fewer miles and agricultural vehicles used for 7,500 or fewer miles on public highways.
- § 41.4483-4 Application of exemptions.
- § 41.4483-6 Reduction in tax for trucks used in logging.