§ 4482. Definitions
1,433 words·~7 min read·
/usc/title-26/section-4482A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Highway motor vehicle For purposes of this subchapter, the term “highway motor vehicle” means any motor vehicle which is a highway vehicle.
(b)Taxable gross weight 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).
(c)Other definitions and special rule 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, 2029, and the period which begins on July 1, 2029, and ends at the close of September 30, 2029.
(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.
(d)Special rule for taxable period in which termination date occurs In the case of the taxable period which ends on September 30, 2029, 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.
(Added June 29, 1956, ch. 462, title II, § 206(a), 70 Stat. 390; amended Pub. L. 87–61, title II, § 203(b)(2)(C), June 29, 1961, 75 Stat. 125; Pub. L. 91–605, title III, § 303(a)(9), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 94–280, title III, § 303(a)(9), May 5, 1976, 90 Stat. 456; Pub. L. 94–455, title XIX, §§ 1904(c), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1818, 1834; Pub. L. 95–599, title V, § 502(a)(8), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 97–424, title V, §§ 513(c), (e), 516(a)(4), Jan. 6, 1983, 96 Stat. 2179, 2182;
Pub. L. 100–17, title V, § 502(a)(5), Apr. 2, 1987, 101 Stat. 256; 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. 105–178, title IX, § 9002(a)(1)(H), (I), June 9, 1998, 112 Stat. 499; Pub. L. 109–14, § 9(c)(2), (3), May 31, 2005, 119 Stat. 336; Pub. L. 109–59, title XI, § 11101(a)(2)(B), (C), Aug. 10, 2005, 119 Stat. 1944; Pub. L. 112–30, title I, § 142(b)(2), Sept. 16, 2011, 125 Stat. 356;
Pub. L. 112–102, title IV, § 402(b)(2), Mar. 30, 2012, 126 Stat. 282; Pub. L. 112–140, title IV, § 402(e), June 29, 2012, 126 Stat. 403; Pub. L. 112–141, div. D, title I, § 40102(b)(1)(B), (2)(A), July 6, 2012, 126 Stat. 845; Pub. L. 114–94, div. C, title XXXI, § 31102(b)(2), Dec. 4, 2015, 129 Stat. 1727; Pub. L. 117–58, div. H, title I, § 80102(b)(2), Nov. 15, 2021, 135 Stat. 1327.)
Connections17 cite this · traces to 5
Cited by 17 sections · top 16
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 112–140To 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 87–61
- 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 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 94–455To reform the tax laws of the United States
statute-compilations
74 references not yet in our index
- June 29, 1956, ch. 462
- 70 Stat. 390
- Pub. L. 87–61, title II, § 203(b)(2)(C)
- 75 Stat. 125
- Pub. L. 91–605, title III, § 303(a)(9)
- 84 Stat. 1744
- Pub. L. 94–280, title III, § 303(a)(9)
- 90 Stat. 456
- Pub. L. 94–455, title XIX
- 90 Stat. 1818
- Pub. L. 95–599, title V, § 502(a)(8)
- 92 Stat. 2756
- Pub. L. 97–424, title V
- 96 Stat. 2179
- Pub. L. 100–17, title V, § 502(a)(5)
- 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. 105–178, title IX, § 9002(a)(1)(H)
- 112 Stat. 499
- Pub. L. 109–14, § 9(c)(2)
- 119 Stat. 336
- Pub. L. 109–59, title XI, § 11101(a)(2)(B)
- 119 Stat. 1944
- Pub. L. 112–30, title I, § 142(b)(2)
- 125 Stat. 356
- Pub. L. 112–102, title IV, § 402(b)(2)
- 126 Stat. 282
- Pub. L. 112–140, title IV, § 402(e)
- 126 Stat. 403
- Pub. L. 112–141, div. D, title I, § 40102(b)(1)(B)
- 126 Stat. 845
- 129 Stat. 1727
- 135 Stat. 1327
- Pub. L. 112–141, § 40102(b)(2)(A)
- Pub. L. 112–140
- Pub. L. 112–102
- Pub. L. 112–141, § 40102(b)(1)(B)
+ 34 more
Citation graph
cites case law
§ 4482
Definitions
Stat.×11
Stat. Comp.×3
Pub. L.×1
Fed. Reg.×1
U.S.C.×1
ActJune 29, 1956, ch. 462
Stat.70 Stat. 390
Pub. L.Pub. L. 87–61, title II, § 203(b)(2)(C)
Stat.75 Stat. 125
Pub. L.Pub. L. 91–605, title III, § 303(a)(9)
Cites 79 · showing 10Cited by 17 across 5 sources