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

TEXT PDF41.0-1 Introduction.
TEXT PDF41.4481-1 Imposition of tax.
TEXT PDF41.4481-2 Persons liable for tax.
TEXT PDF41.4481-3 Registration.
TEXT PDF41.4482(a)-1 Definition of highway motor vehicle.
TEXT PDF41.4482(b)-1 Definition of taxable gross weight.
TEXT PDF41.4482(c)-1 Definition of State, taxable period, use, and customarily used.
TEXT PDF41.4483-1 State exemption.
TEXT PDF41.4483-2 Exemption for certain transit-type buses.
TEXT PDF41.4483-3 Exemption for trucks used for 5,000 or fewer miles and agricultural vehicles used for 7,500 or fewer miles on public highways.
TEXT PDF41.4483-4 Application of exemptions.
TEXT PDF41.4483-6 Reduction in tax for trucks used in logging.
TEXT PDF41.4483-7 Reduction in tax for vehicles registered in a contiguous foreign country.
TEXT PDF41.6001-1 Records.
TEXT PDF41.6001-2 Proof of payment for State registration purposes.
TEXT PDF41.6001-3 Proof of payment for entry into the United States.
TEXT PDF41.6011(a)-1 Returns.
TEXT PDF41.6071(a)-1 Time for filing returns.
TEXT PDF41.6091-1 Place for filing returns.
TEXT PDF41.6101-1 Period covered by returns.
TEXT PDF41.6109-1 Identifying numbers.
TEXT PDF41.6151(a)-1 Time and place for paying tax.
TEXT PDF41.6156-1 Installment payments of tax on use of highway motor vehicle.

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