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26 U.S.C. § 4482 — Definitions
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
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Stable record: federal_law:legal_authorities:record_usc_5dd3a744d66a260e6fb65faf
Source file: Laws/federal/codes/united-states-code/title-26/section-4482-definitions--5be397ce28.md
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Source location: Title 26, Chapter 36, § 4482; chapter-036-certain-other-excise-taxes.md
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**(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 occurs** In the case of the taxable period which ends on September 30, 2029, the amount of the tax imposed by section 4481 with respect to any highway motor vehicle shall be determined by reducing each dollar amount in the table contained in section 4481(a) by 75 percent.
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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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4481
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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) 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
Page 2984
TITLE 26—INTERNAL REVENUE CODE
§ 4482
§ 4482. Definitions
(a) Highway motor vehicle
For purposes of this subchapter, the term
‘‘highway motor vehicle’’ means any motor ve-
hicle 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 vehi-
cle, and
(2) the weight of the maximum load custom-
arily 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 high-
way motor vehicle if such vehicle is equipped
to tow such semitrailer or trai
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4482
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.