§ 4481. Imposition of tax
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/usc/title-26/section-4481A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Imposition of tax A tax is hereby imposed on the use of any highway motor vehicle which (together with the semitrailers and trailers customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle) has a taxable gross weight of at least 55,000 pounds at the rate specified in the following table: Taxable gross weight:Rate of tax: At least 55,000 pounds, but not over 75,000 pounds$100 per year plus $22 for each 1,000 pounds (or fraction thereof) in excess of 55,000 pounds. Over 75,000 pounds$550.
(b)By whom paid The tax imposed by this section shall be paid by the person in whose name the highway motor vehicle is, or is required to be, registered under the law of the State or contiguous foreign country in which such vehicle is, or is required to be, registered, or, in case the highway motor vehicle is owned by the United States, by the agency or instrumentality of the United States operating such vehicle.
(c)Proration of tax
(1)Where first use occurs after first month If in any taxable period the first use of the highway motor vehicle is after the first month in such period, the tax shall be reckoned proportionately from the first day of the month in which such use occurs to and including the last day in such taxable period.
(2)Where vehicle sold, destroyed, or stolen
(A)In general If in any taxable period a highway motor vehicle is sold, destroyed, or stolen before the first day of the last month in such period and not subsequently used during such taxable period, the tax shall be reckoned proportionately from the first day of the month in such period in which the first use of such highway motor vehicle occurs to and including the last day of the month in which such highway motor vehicle was sold, destroyed, or stolen.
(B)Destroyed For purposes of subparagraph (A), a highway motor vehicle is destroyed if such vehicle is damaged by reason of an accident or other casualty to such an extent that it is not economic to rebuild.
(d)One tax liability per period To the extent that the tax imposed by this section is paid with respect to any highway motor vehicle for any taxable period, no further tax shall be imposed by this section for such taxable period with respect to such vehicle.
(e)Electronic filing Any taxpayer who files a return under this section with respect to 25 or more vehicles for any taxable period shall file such return electronically.
(f)Period tax in effect The tax imposed by this section shall apply only to use before October 1, 2029.
(Added June 29, 1956, ch. 462, title II, § 206(a), 70 Stat. 390; amended Pub. L. 87–61, title II, § 203(a), (b)(1), (2)(A), (B), June 29, 1961, 75 Stat. 124; Pub. L. 91–605, title III, § 303(a)(7), (8), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 94–280, title III, § 303(a)(7), (8), May 5, 1976, 90 Stat. 456; Pub. L. 95–599, title V, § 502(a)(6), (7), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 97–424, title V, §§ 513(a), (d), 516(a)(4), Jan. 6, 1983, 96 Stat. 2177, 2179, 2182; Pub. L. 98–369, div. A, title VII, § 734(f), title IX, § 901(a), July 18, 1984, 98 Stat. 980, 1003;
Pub. L. 100–17, title V, §§ 502(a)(5), 507(a), Apr. 2, 1987, 101 Stat. 256, 260; Pub. L. 101–508, title XI, § 11211(c)(5), Nov. 5, 1990, 104 Stat. 1388–426; Pub. L. 102–240, title VIII, § 8002(a)(5), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 104–188, title I, § 1704(t)(57), Aug. 20, 1996, 110 Stat. 1890; Pub. L. 105–178, title IX, § 9002(a)(1)(G), June 9, 1998, 112 Stat. 499; Pub. L. 108–357, title VIII, § 867(a), (c), Oct. 22, 2004, 118 Stat. 1622; Pub. L. 109–14, § 9(c)(1), May 31, 2005, 119 Stat. 336;
Pub. L. 109–59, title XI, § 11101(a)(2)(A), Aug. 10, 2005, 119 Stat. 1944; Pub. L. 112–30, title I, § 142(b)(1), Sept. 16, 2011, 125 Stat. 356; Pub. L. 112–102, title IV, § 402(b)(1), Mar. 30, 2012, 126 Stat. 282; Pub. L. 112–141, div. D, title I, § 40102(b)(1)(A), July 6, 2012, 126 Stat. 844; Pub. L. 114–94, div. C, title XXXI, § 31102(b)(1), Dec. 4, 2015, 129 Stat. 1727; Pub. L. 115–141, div. U, title IV, § 401(b)(43), Mar. 23, 2018, 132 Stat. 1204; Pub. L. 117–58, div. H, title I, § 80102(b)(1), Nov. 15, 2021, 135 Stat. 1327.)
Connections53 cite this · traces to 8
Cited by 53 sections · top 28
public-private-law
U.S. Code
statutes-at-large
- Public Law 97–424To authorize appropriations for construction of certain highways in accordance with title 23, United States Code, for highway safety, for mass transportation in urban and rural areas, and for other purposes
- Public Law 87–61
- Public Law 102–240To develop a national intermodal surface transportation system, to authorize funds for construction of highways, for highway safety programs, and for mass transit programs, and for other purposes
- Public Law 108–357To amend the Internal Revenue Code of 1986 to remove impediments in such Code and make our manufacturing, service, and high-technology businesses and workers more competitive and productive both at Oct. 22, 2004[[H
- Public Law 95–599To authorize appropriations for the construction of certain highways in accordance with title 23 of the United States Code, for highway safety, for mass transportation in urban and in rural areas, and for other purposes
- Public Law 94–280To authorize appropriations for the construction of certain highways in accordance with title 23 of the United States Code, and for other purposes
- Public Law 112–102To provide an extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a multiyear law reauthorizing such programs
- Public Law 100–17To authorize funds for construction of highways, for highway safety programs, and for mass transportation programs, to expand and improve the relocation assistance program, and for other purposes
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 98–554To provide for exemptions, based on safety concerns, from certain length and width limitations for commercial motor vehicles, and for other purposes
- Public Law 114–94To authorize funds for Federal-aid highways, highway safety programs, and transit programs, and for other purposes
- Public Law 112–141To authorize funds for Federal-aid highways, highway safety programs, and transit programs, and for other purposes
- Public Law 109–14To provide an extension of highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a law reauthorizing the Transportation Equity Act for the 21st Century
- Public Law 97–473To amend the Internal Revenue Code of 1954 with respect to the tax treatment of periodic payments for damages received on account of personal injury or sickness, and for other purposes
- Public Law 104–188To provide tax relief for small businesses, to protect jobs, to create opportunities, to increase the take home pay of workers, to amend the Portal-to-Portal Act of 1947 relating to the payment of wages to employees who use employer owned vehicles, and to amend the Fair Labor Standards Act of 1938 t
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- June 29, 1956, ch. 462
- 70 Stat. 390
- Pub. L. 87–61, title II, § 203(a)
- 75 Stat. 124
- Pub. L. 91–605, title III, § 303(a)(7)
- 84 Stat. 1744
- Pub. L. 94–280, title III, § 303(a)(7)
- 90 Stat. 456
- Pub. L. 95–599, title V, § 502(a)(6)
- 92 Stat. 2756
- Pub. L. 97–424, title V
- 96 Stat. 2177
- Pub. L. 98–369, div. A, title VII, § 734(f)
- 98 Stat. 980
- Pub. L. 100–17, title V
- 101 Stat. 256
- Pub. L. 101–508, title XI, § 11211(c)(5)
- 104 Stat. 1388–426
- Pub. L. 102–240, title VIII, § 8002(a)(5)
- 105 Stat. 2203
- Pub. L. 104–188, title I, § 1704(t)(57)
- 110 Stat. 1890
- Pub. L. 105–178, title IX, § 9002(a)(1)(G)
- 112 Stat. 499
- Pub. L. 108–357, title VIII, § 867(a)
- 118 Stat. 1622
- Pub. L. 109–14, § 9(c)(1)
- 119 Stat. 336
- Pub. L. 109–59, title XI, § 11101(a)(2)(A)
- 119 Stat. 1944
- Pub. L. 112–30, title I, § 142(b)(1)
- 125 Stat. 356
- Pub. L. 112–102, title IV, § 402(b)(1)
- 126 Stat. 282
- Pub. L. 112–141, div. D, title I, § 40102(b)(1)(A)
- 126 Stat. 844
- 129 Stat. 1727
- 132 Stat. 1204
- 135 Stat. 1327
- Pub. L. 112–141
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§ 4481
Imposition of tax
Stat.×33
U.S.C.×11
Fed. Reg.×5
Stat. Comp.×3
Pub. L.×1
ActJune 29, 1956, ch. 462
Stat.70 Stat. 390
Pub. L.Pub. L. 87–61, title II, § 203(a)
Stat.75 Stat. 124
Cites 103 · showing 12Cited by 53 across 5 sources