26 C.F.R. PART 41--EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D--MISCELLANEOUS EXCISE TAXES
PART 41--EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
Subpart A--INTRODUCTION
Subpart B--TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
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Definition of highway motor vehicle.
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Definition of taxable gross weight.
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Definition of State, taxable period, use, and customarily used.
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Exemption for certain transit-type buses.
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Exemption for trucks used for 5,000 or fewer miles and agricultural vehicles used for 7,500 or fewer miles on public highways.
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Application of exemptions.
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Reduction in tax for trucks used in logging.
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Reduction in tax for vehicles registered in a contiguous foreign country.
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Subpart C--ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
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Proof of payment for State registration purposes.
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Proof of payment for entry into the United States.
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Place for filing returns.
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Period covered by returns.
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Time and place for paying tax.
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Installment payments of tax on use of highway motor vehicle.
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