§4481 — Imposition of tax
2 cases·2 cited
Statute Text — 26 U.S.C. §4481
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. |
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.
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.
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.
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.
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.
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.
The tax imposed by this section shall apply only to use before October 1, 2029.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §41.4481-1 Imposition and computation of tax
- Treas. Reg. §Treas. Reg. §41.4481-1(a) In general.
- Treas. Reg. §Treas. Reg. §41.4481-1(b) Rate of tax.
- Treas. Reg. §Treas. Reg. §41.4481-1(c) Computation of tax—(1) In general.
- Treas. Reg. §Treas. Reg. §41.4481-1(d) Examples.
- Treas. Reg. §Treas. Reg. §41.4481-1(e) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §41.4481-1(i) §41.4481-1(i)
- Treas. Reg. §Treas. Reg. §41.4481-1(v) Form and content of claim.
- Treas. Reg. §Treas. Reg. §41.4481-2 Persons liable for tax
- Treas. Reg. §Treas. Reg. §41.4481-2(a) In general.
- Treas. Reg. §Treas. Reg. §41.4481-2(b) Evidence of prior use of second-hand vehicle.
- Treas. Reg. §Treas. Reg. §41.4481-2(c) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §41.4481-2(i) For purposes of determining the person liable for the tax determined under § 41.
- Treas. Reg. §Treas. Reg. §41.4481-3 Registration
- Treas. Reg. §Treas. Reg. §41.4481-3(a) §41.4481-3(a)
- Treas. Reg. §Treas. Reg. §41.4481-3(b) Any highway motor vehicle which, at any time in the taxable period, is registered both in the name of the owner of the vehicle and in the name of any other person, is considered, for purposes of the regulations in this part, to be registered, at such time, solely in the name of the owner of the vehicle.
2 Citing Cases
Presumably because that definition also applies to section 4051's heavy-vehicle retail tax, section 4071's highway-vehicle-tires tax, and section 4481's annual heavy-vehicle use tax.
Presumably because that definition also applies to section 4051’s heavy-vehicle retail tax, section 4071’s highway-vehicle-tires tax, and section 4481’s annual heavy-vehicle use tax.