[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: 26CFR41.4482(a)-1]

[Page 16]
 
                       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 B_Tax on Use of Certain Highway Motor Vehicles
 
Sec. 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 Sec. 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 Sec. 41.4482(b)-1, which is the base of the tax.

[T.D. 7461, 42 FR 2671, Jan. 13, 1977, as amended by T.D. 8879, 65 FR 
17153, Mar. 31, 2000]