26 CFR · Internal Revenue
§ 41.4482(a)-1 — Definition of highway motor vehicle.
26 CFR § 41.4482(a)-1
TitleTitle 26: Internal RevenuePartPart 41: Excise Tax on Use of Certain Highway Motor Vehicles
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 41.4482(a)-1 (Definition of highway motor vehicle.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 41.4482(a)-1 (2026).
Text
§ 41.4482(a)-1 Definition of highway motor vehicle.
(a)Highway motor vehicle. The term “highway motor vehicle” means any vehicle that is both:
(1)A vehicle propelled by means of its own motor, whether such motor is powered by gasoline, diesel fuel, special motor fuels, electricity, or otherwise, and
(2)A “highway vehicle” as defined in § 48.4061(a)-1(d) of this chapter.
(b)Treatment of certain excluded vehicles. Although trailers and semitrailers used in combination with highway trucks or truck-tractors are not vehicles the use of which is subject to the tax imposed by section 4481(a), trailers and semitrailers customarily used in combination with highway trucks or truck-tractors are taken into account in determining the taxable gross weight of the highway motor vehicle under § 41.4
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Related
Nearby Sections
10
§ 41.0-1
Introduction.§ 41.4481-1
Imposition and computation of tax.§ 41.4481-2
Persons liable for tax.§ 41.4481-3
Registration.§ 41.4482(a)-1
Definition of highway motor vehicle.§ 41.4482(b)-1
Definition of taxable gross weight.§ 41.4483-1
State exemption.§ 41.4483-2
Exemption for certain transit-type buses.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 41.4482(a)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/41/41.4482(a)-1.