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26 U.S.C. § 4481 — Imposition of tax
Federal law — U.S. Code and appendices · legal_authorities
**(a) Imposition of tax** A tax is hereby imposed on the use of any highway motor vehicle which (together with the semitrailers and trailers customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle) has a taxable gross weight of at least 55,000 pounds at the rate specified in the following table: Taxable gross weight:Rate of tax: At least 55,000 pounds, but not over 75,000 pounds$100 per year plus $22 for each 1,000 pounds (or fraction thereof) in excess of 55,000 pounds. Over 75,000 pounds$550.
**(b) By whom paid** The tax imposed by this section shall be paid by the person in whose name the highway motor vehicle is, or is required to be, registered under the law of the State or contiguous foreign country in which such vehicle is, or is required to be, registered, or, in case the highway motor vehicle is owned by the United States, by the agency or instrumentality of the United States operating such vehicle.
**(c) Proration of tax**
(1) **Where first use occurs after first month** — If in any taxable period the first use of the highway motor vehicle is after the first month in such period, the tax shall be reckoned proportionately from the first day of the month in which such use occurs to and including the last day in such taxable period.
(2) **Where vehicle sold, destroyed, or stolen**
(A) *In general* — If in any taxable period a highway motor vehicle is sold, destroyed, or stolen before the first day of the last month in such period and not subsequently used during such taxable period, the tax shall be reckoned proportionately from the first day of the month in such period in which the first use of such highway motor vehicle occurs to and including the last day of the month in which such highway motor vehicle
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Stable record: federal_law:legal_authorities:record_usc_2a6e3a64b429dede71ea806c
Source file: Laws/federal/codes/united-states-code/title-26/section-4481-imposition-of-tax--826f620697.md
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Source location: Title 26, Chapter 36, § 4481; chapter-036-certain-other-excise-taxes.md
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**(a) Imposition of tax** A tax is hereby imposed on the use of any highway motor vehicle which (together with the semitrailers and trailers customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle) has a taxable gross weight of at least 55,000 pounds at the rate specified in the following table: Taxable gross weight:Rate of tax: At least 55,000 pounds, but not over 75,000 pounds$100 per year plus $22 for each 1,000 pounds (or fraction thereof) in excess of 55,000 pounds. Over 75,000 pounds$550.
**(b) By whom paid** The tax imposed by this section shall be paid by the person in whose name the highway motor vehicle is, or is required to be, registered under the law of the State or contiguous foreign country in which such vehicle is, or is required to be, registered, or, in case the highway motor vehicle is owned by the United States, by the agency or instrumentality of the United States operating such vehicle.
**(c) Proration of tax**
(1) **Where first use occurs after first month** — If in any taxable period the first use of the highway motor vehicle is after the first month in such period, the tax shall be reckoned proportionately from the first day of the month in which such use occurs to and including the last day in such taxable period.
(2) **Where vehicle sold, destroyed, or stolen**
(A) *In general* — If in any taxable period a highway motor vehicle is sold, destroyed, or stolen before the first day of the last month in such period and not subsequently used during such taxable period, the tax shall be reckoned proportionately from the first day of the month in such period in which the first use of such highway motor vehicle occurs to and including the last day of the month in which such highway motor vehicle was sold, destroyed, or stolen.
(B) *Destroyed* — For purposes of subparagraph (A), a highway motor vehicle is destroyed if such vehicle is damaged by reason of an accident or other casualty to such an extent that it is not economic to rebuild.
**(d) One tax liability per period** To the extent that the tax imposed by this section is paid with respect to any highway motor vehicle for any taxable period, no further tax shall be imposed by this section for such taxable period with respect to such vehicle.
**(e) Electronic filing** Any taxpayer who files a return under this section with respect to 25 or more vehicles for any taxable period shall file such return electronically.
**(f) Period tax in effect** The tax imposed by this section shall apply only to use before October 1, 2029.
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 87–61, title II, § 203(c)(1), June 29, 1961, 75 Stat. 125; amended Pub. L. 91–258, title II, § 206(b), (d)(2), May 21, 1970, 84 Stat. 245, 246; Pub. L. 91–605, title III, § 303(a)(10), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 94–280, title III, § 303(a)(10), May 5, 1976, 90 Stat. 456; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–599, title V, § 502(a)(9), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 97–248, title II, § 280(c)(2)(C)–(E), Sept. 3, 1982, 96 Stat. 564; Pub. L. 97–424, title V, § 516(a)(6), Jan. 6, 1983, 96 Stat. 2183; Pub. L. 100–17, title V, § 502(d)(2), Apr. 2, 1987, 101 Stat. 257; Pub. L. 101–508, title XI, § 11211(f)(2), Nov. 5, 1990, 104 Stat. 1388–427; Pub. L. 102–240, title VIII, § 8002(c)(2), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 105–178, title IX, § 9002(a)(2)(B), June 9, 1998, 112 Stat. 500, related to installment payments of tax on use of highway motor vehicles.
A prior section 6156 was renumbered [section 6157 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6157&num=0&edition=prelim), prior to repeal by Pub. L. 91–53, § 2(a), Aug. 7, 1969, 83 Stat. 91.
#### Effective Date of Repeal
Repeal applicable to taxable periods beginning after Oct. 22, 2004, see section 867(e) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendment note under [section 4481 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4481&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6156
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Federal law — U.S. Code and appendices · legal_authorities
**(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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4483
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of credit**
(1) **In general** — In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified adoption expenses paid or incurred by the taxpayer.
(2) **Year credit allowed** — The credit under paragraph (1) with respect to any expense shall be allowed—
(A) in the case of any expense paid or incurred before the taxable year in which such adoption becomes final, for the taxable year following the taxable year during which such expense is paid or incurred, and
(B) in the case of an expense paid or incurred during or after the taxable year in which such adoption becomes final, for the taxable year in which such expense is paid or incurred.
(3) **$10,000 credit for adoption of child with special needs regardless of expenses** — In the case of an adoption of a child with special needs which becomes final during a taxable year, the taxpayer shall be treated as having paid during such year qualified adoption expenses with respect to such adoption in an amount equal to the excess (if any) of $10,000 over the aggregate qualified adoption expenses actually paid or incurred by the taxpayer with respect to such adoption during such taxable year and all prior taxable years.
(4) **Portion of credit refundable** — So much of the credit allowed under paragraph (1) as does not exceed $5,000 shall be treated as a credit allowed under subpart C and not as a credit allowed under this subpart.
**(b) Limitations**
(1) **Dollar limitation** — The aggregate amount of qualified adoption expenses which may be taken into account under subsection (a) for all taxable years with respect to the adoption of a child by the taxpayer shall not exceed $10,000.
(2) **Income limitation**
(A) *In general* —
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 23
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Imposition of tax**
(1) **In general** — There is hereby imposed on the first retail sale of the following articles (including in each case parts or accessories sold on or in connection therewith or with the sale thereof) a tax of 12 percent of the amount for which the article is so sold:
(A) Automobile truck chassis.
(B) Automobile truck bodies.
(C) Truck trailer and semitrailer chassis.
(D) Truck trailer and semitrailer bodies.
(E) Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer.
(2) **Exclusion for trucks weighing 33,000 pounds or less** — The tax imposed by paragraph (1) shall not apply to automobile truck chassis and automobile truck bodies, suitable for use with a vehicle which has a gross vehicle weight of 33,000 pounds or less (as determined under regulations prescribed by the Secretary).
(3) **Exclusion for trailers weighing 26,000 pounds or less** — The tax imposed by paragraph (1) shall not apply to truck trailer and semitrailer chassis and bodies, suitable for use with a trailer or semitrailer which has a gross vehicle weight of 26,000 pounds or less (as determined under regulations prescribed by the Secretary).
(4) **Exclusion for tractors weighing 19,500 pounds or less** — The tax imposed by paragraph (1) shall not apply to tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer if—
(A) such tractor has a gross vehicle weight of 19,500 pounds or less (as determined by the Secretary), and
(B) such tractor, in combination with a trailer or semitrailer, has a gross combined weight of 33,000 pounds or less (as determined by the Secretary).
(5) **Sale of trucks, etc., treated as sale of chassis and body** — For purposes of
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4051
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Diesel fuel and special motor fuels**
(1) **Tax on diesel fuel and kerosene in certain cases**
(A) *In general* — There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)—
(i) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or a diesel-powered train for use as a fuel in such vehicle or train, or
(ii) used by any person as a fuel in a diesel-powered highway vehicle or a diesel-powered train unless there was a taxable sale of such fuel under clause (i).
(B) *Exemption for previously taxed fuel* — No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded.
(C) *Rate of tax*
(i) *In general* — Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use.
(ii) *Rate of tax on trains* — In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be—
(I) 3.3 cents per gallon after December 31, 2004, and before July 1, 2005,
(II) 2.3 cents per gallon after June 30, 2005, and before January 1, 2007, and
(III) 0 after December 31, 2006.
(iii) *Rate of tax on certain buses*
(I) *In general* — Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4041
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions.—** In this title, the following definitions apply:
(1) **Apportionment.—** — The term “apportionment” includes unexpended apportionments made under prior authorization laws.
(2) **Asset management.—** — The term “asset management” means a strategic and systematic process of operating, maintaining, and improving physical assets, with a focus on both engineering and economic analysis based upon quality information, to identify a structured sequence of maintenance, preservation, repair, rehabilitation, and replacement actions that will achieve and sustain a desired state of good repair over the lifecycle of the assets at minimum practicable cost.
(3) **Carpool project.—** — The term “carpool project” means any project to encourage the use of carpools and vanpools, including provision of carpooling opportunities to the elderly and individuals with disabilities, systems for locating potential riders and informing them of carpool opportunities, acquiring vehicles for carpool use, designating existing highway lanes as preferential carpool highway lanes, providing related traffic control devices, designating existing facilities for use for preferential parking for carpools, and real-time ridesharing projects, such as projects where drivers, using an electronic transfer of funds, recover costs directly associated with the trip provided through the use of location technology to quantify those direct costs, subject to the condition that the cost recovered does not exceed the cost of the trip provided.
(4) **Construction.—** — The term “construction” means the supervising, inspecting, actual building, and incurrence of all costs incidental to the construction or reconstruction of a highway or any project eligible for assistance under this title, including bon
Source: Supplied U.S. Code snapshot — release unconfirmed · 23 U.S.C. § 101
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Each State shall certify to the Secretary before January 1 of each year that it is enforcing all State laws respecting maximum vehicle size and weights permitted on the Federal-aid primary system, the Federal-aid urban system, and the Federal-aid secondary system, including the Interstate System in accordance with [section 127 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title23-section127&num=0&edition=prelim). Each State shall also certify that it is enforcing and complying with the provisions of [section 127(d) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title23-section127/d&num=0&edition=prelim) and [section 31112 of title 49](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title49-section31112&num=0&edition=prelim).
**(b)**
(1) Each State shall submit to the Secretary such information as the Secretary shall, by regulation, require as necessary, in his opinion, to verify the certification of such State under subsection (b) of this section.
(2) If a State fails to certify as required by subsection (b) of this section or if the Secretary determines that a State is not adequately enforcing all State laws respecting such maximum vehicle size and weights, notwithstanding such a certification, then Federal-aid highway funds apportioned to such State for such fiscal year shall be reduced by amounts equal to 7 percent of the amount which would otherwise be apportioned to such State under paragraphs (1) through (6) of section 104(b).
(3) If within one year from the date that the apportionment for any State is reduced in accordance with paragraph (2) of this subsection the Secretary determines that such State is enforcing all State laws respecting maximum size and weights, the apportionmen
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Highway motor vehicle** For purposes of this subchapter, the term “highway motor vehicle” means any motor vehicle which is a highway vehicle.
**(b) Taxable gross weight** For purposes of this subchapter, the term “taxable gross weight”, when used with respect to any highway motor vehicle, means the sum of—
(1) the actual unloaded weight of—
(A) such highway motor vehicle fully equipped for service, and
(B) the semitrailers and trailers (fully equipped for service) customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle, and
(2) the weight of the maximum load customarily carried on highway motor vehicles of the same type as such highway motor vehicle and on the semitrailers and trailers referred to in paragraph (1)(B).
Taxable gross weight shall be determined under regulations prescribed by the Secretary (which regulations may include formulas or other methods for determining the taxable gross weight of vehicles by classes, specifications, or otherwise).
**(c) Other definitions and special rule** For purposes of this subchapter—
(1) **State** — The term “State” means a State and the District of Columbia.
(2) **Year** — The term “year” means the one-year period beginning on July 1.
(3) **Use** — The term “use” means use in the United States on the public highways.
(4) **Taxable period** — The term “taxable period” means any year beginning before July 1, 2029, and the period which begins on July 1, 2029, and ends at the close of September 30, 2029.
(5) **Customary use** — A semitrailer or trailer shall be treated as customarily used in connection with a highway motor vehicle if such vehicle is equipped to tow such semitrailer or trailer.
**(d) Special rule for taxable period in which termination date o
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4482
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Motor Carrier Generally.—**
(1) **In general.—** — Except as otherwise provided in this section, the Secretary of Transportation shall register a person to provide transportation subject to jurisdiction under subchapter I of chapter 135 as a motor carrier using self-propelled vehicles the motor carrier owns, rents, or leases only if the Secretary determines that the person—
(A) is willing and able to comply with—
(i) this part and the applicable regulations of the Secretary and the Board;
(ii) any safety regulations imposed by the Secretary;
(iii) the duties of employers and employees established by the Secretary under section 31135;
(iv) the safety fitness requirements established by the Secretary under section 31144;
(v) the accessibility requirements established by the Secretary under subpart H of part 37 of title 49, Code of Federal Regulations (or successor regulations), for transportation provided by an over-the-road bus; and
(vi) the minimum financial responsibility requirements established by the Secretary under sections 13906, 31138, and 31139;
(B) has been issued a USDOT number under section 31134;
(C) has disclosed any relationship involving common ownership, common management, common control, or common familial relationship between that person and any other motor carrier, freight forwarder, or broker, or any other applicant for motor carrier, freight forwarder, or broker registration, if the relationship occurred in the 3-year period preceding the date of the filing of the application for registration; and
(D) after the Secretary establishes a written proficiency examination pursuant to section 32101(b) of the Commercial Motor Vehicle Safety Enhancement Act of 2012, has passed the written proficiency examinati
Source: Supplied U.S. Code snapshot — release unconfirmed · 49 U.S.C. § 13902
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Federal law — U.S. Code and appendices · legal_authorities
Page 2981
TITLE 26—INTERNAL REVENUE CODE
§ 4481
§ 4481. Imposition of tax
(a) Imposition of tax
A tax is hereby imposed on the use of any
highway motor vehicle which (together with the
semitrailers and trailers customarily used in
connection with highway motor vehicles of the
same type as such highway motor vehicle) has a
taxable gross weight of at least 55,000 pounds at
the rate specified in the following table:
Taxable gross weight:
Rate of tax:
At least 55,000 pounds,
but not over 75,000
pounds.
$100 per year plus $22 for
each
1,000
pounds
(or
fraction thereof) in ex-
cess of 55,000 pounds.
Over 75,000 pounds ........
$550.
(b) By whom paid
The tax imposed by this section shall be paid
by the person in whose name the highway motor
vehicle is, or is required to be, registered under
the law of the State or contiguous foreign coun-
try in which such vehicle is, or is required to be,
registered, or, in case the highway motor vehi-
cle is owned by the United States, by the agency
or instrumentality of the United States oper-
ating such vehicle.
(c) Proration of tax
(1) Where first use occurs after first month
If in any taxable period the first use of the
highway motor vehicle is after the first month
in such period, the tax shall be reckoned pro-
portionately from the first day of the month
in which such use occurs to and including the
last day in such taxable period.
(2) Where vehicle sold, destroyed, or stolen
(A) In general
If in any taxable period a highway motor
vehicle is sold, destroyed, or stolen before
the first day of the last month in such period
and not subsequently used during such tax-
able period, the tax shall be reckoned pro-
portionately from the first day of the month
in such period in which the first use of such
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4481
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.