26 U.S.C. § 4482 — Definitions

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 trailer. (d) Special rule for taxable period in which ter- mination date occurs In the case of the taxable period which ends on September 30, 2029, the amount of the tax im- posed by section 4481 with respect to any high- way motor vehicle shall be determined by reduc- ing each dollar amount in the table contained in section 4481(a) by 75 percent. (Added June 29, 1956, ch. 462, title II, § 206(a), 70 Stat. 390; amended Pub. L. 87–61, title II, § 203(b)(2)(C), June 29, 1961, 75 Stat. 125; Pub. L. 91–605, title III, § 303(a)(9), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 94–280, title III, § 303(a)(9), May 5, 1976, 90 Stat. 456; Pub. L. 94–455, title XIX, §§ 1904(c), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1818, 1834; Pub. L. 95–599, title V, § 502(a)(8), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 97–424, title V, §§ 513(c), (e), 516(a)(4), Jan. 6, 1983, 96 Stat. 2179, 2182; Pub. L. 100–17, title V, § 502(a)(5), Apr. 2, 1987, 101 Stat. 256; Pub. L. 101–508, title XI, § 11211(c)(5), Nov. 5, 1990, 104 Stat. 1388–426; Pub. L. 102–240, title VIII, § 8002(a)(5), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 105–178, title IX, § 9002(a)(1)(H), (I), June 9, 1998, 112 Stat. 499; Pub. L. 109–14, § 9(c)(2), (3), May 31, 2005, 119 Stat. 336; Pub. L. 109–59, title XI, § 11101(a)(2)(B), (C), Aug. 10, 2005, 119 Stat. 1944; Pub. L. 112–30, title I, § 142(b)(2), Sept. 16, 2011, 125 Stat. 356; Pub. L. 112–102, title IV, § 402(b)(2), Mar. 30, 2012, 126 Stat. 282; Pub. L. 112–140, title IV, § 402(e), June 29, 2012, 126 Stat. 403; Pub. L. 112–141, div. D, title I, § 40102(b)(1)(B), (2)(A), July 6, 2012, 126 Stat. 845; Pub. L. 114–94, div. C, title XXXI, § 31102(b)(2), Dec. 4, 2015, 129 Stat. 1727; Pub. L. 117–58, div. H, title I, § 80102(b)(2), Nov. 15, 2021, 135 Stat. 1327.) Editorial Notes AMENDMENTS 2021—Subsecs. (c)(4), (d). Pub. L. 117–58 substituted ‘‘2029’’ for ‘‘2023’’ wherever appearing. 2015—Subsecs. (c)(4), (d). Pub. L. 114–94 substituted ‘‘2023’’ for ‘‘2017’’ wherever appearing. 2012—Subsec. (c)(4). Pub. L. 112–141, § 40102(b)(2)(A), amended par. (4) generally. Prior to amendment, text read as follows: ‘‘The term ‘taxable period’ means any year beginning before July 1, 2013, and the period which begins on July 1, 2013, and ends at the close of Sep- tember 30, 2013.’’ Pub. L. 112–140, §§ 1(c), 402(e), temporarily amended par. (4) generally, resulting in text identical to that after amendment by Pub. L. 112–102. See Amendment and Effective and Termination Dates of 2012 Amend- ment notes below. Pub. L. 112–102 substituted ‘‘2013’’ for ‘‘2012’’ wherever appearing. Subsec. (d). Pub. L. 112–141, § 40102(b)(1)(B), sub- stituted ‘‘2017’’ for ‘‘2013’’. Pub. L. 112–102 substituted ‘‘2013’’ for ‘‘2012’’. 2011—Subsecs. (c)(4), (d). Pub. L. 112–30 substituted ‘‘2012’’ for ‘‘2011’’ wherever appearing. 2005—Subsecs. (c)(4), (d). Pub. L. 109–59 substituted ‘‘2011’’ for ‘‘2006’’ wherever appearing. Pub. L. 109–14 substituted ‘‘2006’’ for ‘‘2005’’ wherever appearing. 1998—Subsecs. (c)(4), (d). Pub. L. 105–178 substituted ‘‘2005’’ for ‘‘1999’’ wherever appearing. 1991—Subsecs. (c)(4), (d). Pub. L. 102–240 substituted ‘‘1999’’ for ‘‘1995’’ wherever appearing. 1990—Subsecs. (c)(4), (d). Pub. L. 101–508 substituted ‘‘1995’’ for ‘‘1993’’ wherever appearing. 1987—Subsecs. (c)(4), (d). Pub. L. 100–17 substituted ‘‘1993’’ for ‘‘1988’’ wherever appearing. 1983—Subsec. (c). Pub. L. 97–424, § 513(c)(2), inserted ‘‘and special rule’’ in heading. Subsec. (c)(4). Pub. L. 97–424, § 516(a)(4), substituted ‘‘1988’’ for ‘‘1984’’ wherever appearing. Subsec. (c)(5). Pub. L. 97–424, § 513(c)(1), added par. (5). Subsec. (d). Pub. L. 97–424, § 513(e), added subsec. (d). 1978—Subsec. (c)(4). Pub. L. 95–599 substituted ‘‘1984’’ for ‘‘1979’’ wherever appearing. 1976—Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Subsec. (c)(1). Pub. L. 94–455, § 1904(c), substituted ‘‘State and the District of Columbia’’ for ‘‘State, a Ter- ritory of the United States, and the District of Colum- bia’’. Subsec. (c)(4). Pub. L. 94–280 substituted ‘‘1979’’ for ‘‘1977’’ wherever appearing. Page 2985 TITLE 26—INTERNAL REVENUE CODE § 4483 1970—Subsec. (c)(4). Pub. L. 91–605 substituted ‘‘1977’’ for ‘‘1972’’ wherever appearing. 1961—Subsec. (c)(4). Pub. L. 87–61 added par. (4). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2021 AMENDMENT Amendment by Pub. L. 117–58 effective Oct. 1, 2021, see section 80102(f) of Pub. L. 117–58, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 2015 AMENDMENT Amendment by Pub. L. 114–94 effective Oct. 1, 2016, see section 31102(f) of Pub. L. 114–94, set out as a note under section 4041 of this title. EFFECTIVE AND TERMINATION DATES OF 2012 AMENDMENT Pub. L. 112–141, div. D, title I, § 40102(b)(2)(B), July 6, 2012, 126 Stat. 845, provided that: ‘‘The amendment made by this paragraph [amending this section] shall take effect as if included in the amendments made by section 142 of the Surface Transportation Extension Act of 2011, Part II [Pub. L. 112–30].’’ Amendment by section 40102(b)(1)(B) of Pub. L. 112–141 effective July 1, 2012, see section 40102(f) of Pub. L. 112–141, set out as a note under section 4041 of this title. Amendment by Pub. L. 112–140 to cease to be effective on July 6, 2012, with text as amended by Pub. L. 112–140 to revert back to read as it did on the day before June 29, 2012, and amendments by Pub. L. 112–141 to be exe- cuted as if Pub. L. 112–140 had not been enacted, see section 1(c) of Pub. L. 112–140, set out as a note under section 101 of Title 23, Highways. Amendment by Pub. L. 112–140 effective as if included in section 402 of Pub. L. 112–102, see section 402(f)(2) of Pub. L. 112–140, set out as a note under section 4041 of this title. Amendment by Pub. L. 112–102 effective Apr. 1, 2012, see section 402(f) of Pub. L. 112–102, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 2011 AMENDMENT Amendment by Pub. L. 112–30 effective Oct. 1, 2011, see section 142(f) of Pub. L. 112–30, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1983 AMENDMENT Amendment by section 513(c), (e) of Pub. L. 97–424 ef- fective July 1, 1984, see section 513(f) of Pub. L. 97–424, set out as a note under section 4481 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1904(c) of Pub. L. 94–455 effec- tive on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1961 AMENDMENT Amendment by Pub. L. 87–61 effective July 1, 1961, see section 208 of Pub. L. 87–61, set out as a note under sec- tion 4041 of this title. SPECIAL RULES IN THE CASE OF SMALL OWNER- OPERATORS Amendment by section 513(c) of Pub. L. 97–424 effec- tive July 1, 1984, in the case of a small owner-operator, notwithstanding section 513(f)(2) of Pub. L. 97–424, see section 901(b)(2) of Pub. L. 98–369, set out as a note under section 4481 of this title. § 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 par- ticular highway motor vehicle, or class of high- way 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 (rath- er 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 sub- section), met the 60-percent passenger fare rev- enue test set forth in section 6421(b)(2) (as in ef- fect 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 tax- able period. (B) Suspension ceases to apply where use ex- ceeds 5,000 miles Subparagraph (A) shall cease to apply with respect to any highway motor vehicle when- ever the use of such vehicle on public high- ways during the taxable period exceeds 5,000 miles. (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 tax- able period on public highways for more than 5,000 miles, and (C) except as otherwise provided in regula- tions, the owner of such vehicle furnishes such information as the Secretary may re- quire 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.