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Treasury Regulations · 26 CFR

§ 41.4483-6. Reduction in tax for trucks used in logging.

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. § 4483

Cite as 26 CFR § 41.4483-6

At a glance

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

Status
In the current eCFR
Issued
May 23, 1985 by T.D. 8027
Issued under
26 U.S.C. § 4483
Length
210 words · about 1 min to read
Defines
1 term
Cross-references
cites 1 Code section and 0 regulations; cited by 0
(a) In general. The tax imposed by section 4481 shall be reduced by 25 percent in the case of a truck used in logging.
(b) Truck used in logging. The term “truck used in logging” means any highway motor vehicle which—
(1) Is used exclusively during the taxable period for the transportation, to and from a point located on a forested site, of products harvested from such forested site, and
(2) Is registered (under the laws of the State or States in which such vehicle is required to be registered) as a highway motor vehicle used exclusively in the transportation of harvested forest products.

Products harvested from the forested site may include timber which has been processed for commercial use by sawing into lumber, chipping or other milling operations if such processing occurs prior to transportation from the forested site. A vehicle will be considered to be registered under the laws of a state as a highway motor vehicle used exclusively in the transportation of harvested forest products if such vehicle is so registered under a state statute or legally valid regulations. In addition, no special tag or license plate identifying a vehicle as being used in the transportation of harvested forest products is required.

[T.D. 8027, 50 FR 21250, May 23, 1985]

Terms defined here

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Other regulations under § 4483

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections 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. Issued by T.D. 8027 (50 FR 21250)

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