off-highway business use
Defined in 2 places of the United States Code.
For purposes of this subsection, the term “off-highway business use” has the meaning given to such term by section 6421(e)(2); except that such term shall not, for purposes of subsection (a)(1), include use in a diesel-powered train.
Source
- 1994–present26 U.S.C. § 4041Internal Revenue Code · Imposition of tax · in this section
The term “off-highway business use” means any use by a person in a trade or business of such person or in an activity of such person described in section 212 (relating to production of income) otherwise than as a fuel in a highway vehicle—
(i) which (at the time of such use), is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or
(ii) which, in the case of a highway vehicle owned by the United States, is used on the highway.
Source
- 1994–present26 U.S.C. § 6421Internal Revenue Code · Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes · for purposes of this section
The term “off-highway business use” shall include any use in a vehicle which meets the requirements described in clause (ii).
Source
- 2005–present26 U.S.C. § 6421Internal Revenue Code · Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes · for purposes of this section
The term “off-highway business use” shall include any use in a vessel employed in the fisheries or in the whaling business.
Source
- 1994–present26 U.S.C. § 6421Internal Revenue Code · Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes · for purposes of this section
The term “off-highway business use” shall include the use of diesel fuel in a boat in the active conduct of—
(I) a trade or business of commercial fishing or transporting persons or property for compensation or hire, and
(II) except as provided in clause (iv), any other trade or business.
Source
- 1994–200526 U.S.C. § 6421Internal Revenue Code · Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes · for purposes of this section