26 CFR · Internal Revenue
§ 41.4482(a)-1 — Definition of highway motor vehicle.
eCFR · current through Aug 3, 2026
§ 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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26 C.F.R. § 41.4482(a)-1 (Definition of highway motor vehicle.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.