26 U.S.C. § 4482
Section 4482 · Definitions
Viewing 26 U.S.C. § 4482 as in effect on June 9, 1998. The text changed in 5 later editions (most recent November 15, 2021).
View current version →For purposes of this subchapter, the term “highway motor vehicle” means any motor vehicle which is a highway vehicle.
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).
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, 2005, and the period which begins on July 1, 2005, and ends at the close of September 30, 2005.
(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.
In the case of the taxable period which ends on September 30, 2005, 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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
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 Territory of the United States, and the District of Columbia”.
Subsec. (c)(4). Pub. L. 94–280 substituted “1979” for “1977” wherever appearing.
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).
Effective Date of 1983 Amendment
Amendment by section 513(c), (e) of Pub. L. 97–424 effective 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 effective 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 section 4041 of this title.
Special Rules in the Case of Small Owner-Operators
Amendment by section 513(c) of Pub. L. 97–424 effective 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.