motor carrier transportation property
Defined in 1 place of the United States Code.
Motor carrier transportation property.—The term “motor carrier transportation property” means property, as defined by the Secretary, owned or used by a motor carrier providing transportation in interstate commerce whether or not such transportation is subject to jurisdiction under subchapter I of chapter 135.
Source
- 1995–present49 U.S.C. § 14502Transportation · Tax discrimination against motor carrier transportation property · in this section