[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: 26CFR41.4483-6]

[Page 23-24]
 
                       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. 41.4483-6  Reduction in tax for trucks used in logging.

    (a) In general. The tax imposed by section 4481 shall be reduced by 
25 percent in the case of a truck used in logging.
    (b) Truck used in logging. The term ``truck used in logging'' means 
any highway motor vehicle which--
    (1) Is used exclusively during the taxable period for the 
transportation, to and from a point located on a forested site, of 
products harvested from such forested site, and
    (2) Is registered (under the laws of the State or States in which 
such vehicle is required to be registered) as a highway motor vehicle 
used exclusively in the transportation of harvested forest products.

Products harvested from the forested site may include timber which has 
been processed for commercial use by sawing into lumber, chipping or 
other milling operations if such processing occurs prior to 
transportation from the forested site. A vehicle will be considered to 
be registered under the laws of a state as a highway motor vehicle used 
exclusively in the transportation

[[Page 24]]

of harvested forest products if such vehicle is so registered under a 
state statute or legally valid regulations. In addition, no special tag 
or license plate identifying a vehicle as being used in the 
transportation of harvested forest products is required.

[T.D. 8027, 50 FR 21250, May 23, 1985]