§ 41.4483-1. State exemption.
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/us/cfr/t26/s§ 41.4483-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Use of a highway motor vehicle by a State is exempt from the tax imposed by section 4481. For this purpose, the term use by a State means the operation by a State on the public highways in the United States of any highway motor vehicle, whether or not such highway motor vehicle is owned by the State. [T.D. 8879, 65 FR 17154, Mar. 31, 2000]
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§ 41.4483-1
State exemption.
Treas. Dec.T.D. 8879
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