SUBPART B—Tax on Use of Certain Highway Motor Vehicles (§41.4481-1 to §41.4483-7)
- 41.4481-1—Imposition of tax.
- 41.4481-2—Persons liable for tax.
- 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.
- 41.4483-7—Reduction in tax for vehicles registered in a contiguous foreign country.