[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR41.0-1]

[Page 13]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 41_EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES--Table of Contents
 
                         Subpart A_Introduction
 
Sec. 41.0-1  Introduction.


    The regulations in this part are designated ``Highway Use Tax 
Regulations.'' The regulations in this part relate to the tax on the use 
of certain highway vehicles imposed by section 4481 and to certain 
associated administrative provisions.

[T.D. 8879, 65 FR 17153, Mar. 31, 2000]