§ 4483. Exemptions
(a)
State and local governmental exemption
Under regulations prescribed by the Secretary, no tax shall be imposed by section
4481 on the use of any highway motor vehicle by any State or any political subdivision of a State.
(b)
Exemption for United States
The Secretary of the Treasury may authorize exemption from the tax imposed by section
4481 as to the use by the United States of any particular highway motor vehicle, or class of highway motor vehicles, if he determines that the imposition of such tax with respect to such use will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.
(c)
Certain transit-type buses
Under regulations prescribed by the Secretary, no tax shall be imposed by section
4481 on the use of any bus which is of the transit type (rather than of the intercity type) by a person who, for the last 3 months of the preceding year (or for such other period as the Secretary may by regulations prescribe for purposes of this subsection), met the 60-percent passenger fare revenue test set forth in section
6421
(b)(2) (as in effect on the day before the date of the enactment of the Energy Tax Act of 1978) as applied to the period prescribed for purposes of this subsection.
(d)
Exemption for trucks used for less than 5,000 miles on public highways
(1)
Suspension of tax
(A)
In general
If—
(i)
it is reasonable to expect that the use of any highway motor vehicle on public highways during any taxable period will be less than 5,000 miles, and
(ii)
the owner of such vehicle furnishes such information as the Secretary may by forms or regulations require with respect to the expected use of such vehicle,
then the collection of the tax imposed by section
4481 with respect to the use of such vehicle shall be suspended during the taxable period.
(2)
Exemption
If—
(A)
the collection of the tax imposed by section
4481 with respect to any highway motor vehicle is suspended under paragraph (1),
(B)
such vehicle is not used during the taxable period on public highways for more than 5,000 miles, and
(C)
except as otherwise provided in regulations, the owner of such vehicle furnishes such information as the Secretary may require with respect to the use of such vehicle during the taxable period,
then no tax shall be imposed by section
4481 on the use of such vehicle for the taxable period.
(3)
Refund where tax paid and vehicle not used for more than 5,000 miles
If—
(A)
the tax imposed by section
4481 is paid with respect to any highway motor vehicle for any taxable period, and
(B)
the requirements of subparagraphs (B) and (C) of paragraph (2) are met with respect to such taxable period,
the amount of such tax shall be credited or refunded (without interest) to the person who paid such tax.
(4)
Relief from liability for tax under certain circumstances where truck is transferred
Under regulations prescribed by the Secretary, the owner of a highway motor vehicle with respect to which the collection of the tax imposed by section
4481 is suspended under paragraph (1) shall not be liable for the tax imposed by section
4481 (and the new owner shall be liable for such tax) with respect to such vehicle if—
(5)
7,500-miles exemption for agricultural vehicles
(A)
In general
In the case of an agricultural vehicle, paragraphs (1) and (2) shall be applied by substituting “7,500” for “5,000” each place it appears.
(e)
Reduction in tax for trucks used in logging
The tax imposed by section
4481 shall be reduced by 25 percent with respect to any highway motor vehicle if—
(h)
Exemption for vehicles used in blood collection
(1)
In general
No tax shall be imposed by section
4481 on the use of any qualified blood collector vehicle by a qualified blood collector organization.
(2)
Qualified blood collector vehicle
For purposes of this subsection, the term “qualified blood collector vehicle” means a vehicle at least 80 percent of the use of which during the prior taxable period was by a qualified blood collector organization in the collection, storage, or transportation of blood.
(3)
Special rule for vehicles first placed in service in a taxable period
In the case of a vehicle first placed in service in a taxable period, a vehicle shall be treated as a qualified blood collector vehicle for such taxable period if such qualified blood collector organization certifies to the Secretary that the organization reasonably expects at least 80 percent of the use of such vehicle by the organization during such taxable period will be in the collection, storage, or transportation of blood.