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Treasury Regulations · 26 CFR

§ 48.4061(a)-3. Definitions.

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).

Cite as 26 CFR § 48.4061(a)-3

At a glance

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

Status
In the current eCFR
Length
83 words · about 1 min to read
Defines
3 terms
Cross-references
cites 0 Code sections and 0 regulations; cited by 2

For purposes of the tax imposed by section 4061, unless otherwise expressly indicated:

(a) Automobile truck. The term “automobile truck” includes automobile buses, and truck and bus trailers and semitrailers.
(b) Other automobile. The term “other automobile” means all automobiles other than automobile trucks, and includes trailers and semitrailers suitable for use in connection with passenger automobiles, but does not include house trailers.
(c) Tractor. The term “tractor” means any tractor chiefly used for highway transportation in combination with a trailer or semitrailer.

Terms defined here

Where the text says “the term … means”. Select a term to jump to its definition.

Cross-references

Computed from the citations in the text of 26 CFR.

Cited by 2 other regulations

Where it sits in 26 CFR

  1. Subchapter D Miscellaneous excise taxes
  2. Part 48 Manufacturers and retailers excise taxes
  3. Subpart H Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
  4. Motor vehicles

Nearby sections