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Subpart B—Tax on Use of Certain Highway Motor Vehicles

§ 41.4483-1 State exemption.

26 C.F.R. Part 41 — Excise Tax On Use Of Certain Highway Motor Vehicles · 2026 edition · updated 2026-10-04 · United States

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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▸Contents — 26 C.F.R. Part 41 — Excise Tax On Use Of Certain Highway Motor Vehicles
26 C.F.R. Part 41 — Excise Tax On Use Of Certain Highway Motor Vehicles

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