Internal Revenue Code:Sec. 4482. Definitions
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 36 - CERTAIN OTHER EXCISE TAXES
Subchapter D - Tax on Use of Certain Vehicles
Statute
Sec. 4482. Definitions
(a) Highway motor vehicle
For purposes of this subchapter, the term ''highway motor
vehicle'' means any motor vehicle which is a highway vehicle.
(b) Taxable gross weight
For purposes of this subchapter, the term ''taxable gross
weight'' when used with respect to any highway motor vehicle, means
the sum of -
(1) the actual unloaded weight of -
(A) such highway motor vehicle fully equipped for service,
and
(B) the semitrailers and trailers (fully equipped for
service) customarily used in connection with highway motor
vehicles of the same type as such highway motor vehicle, and
(2) the weight of the maximum load customarily carried on
highway motor vehicles of the same type as such highway motor
vehicle and on the semitrailers and trailers referred to in
paragraph (1)(B).
Taxable gross weight shall be determined under regulations
prescribed by the Secretary (which regulations may include formulas
or other methods for determining the taxable gross weight of
vehicles by classes, specifications, or otherwise).
(c) Other definitions and special rule
For purposes of this subchapter -
(1) State
The term ''State'' means a State and the District of Columbia.
(2) Year
The term ''year'' means the one-year period beginning on July
1.
(3) Use
The term ''use'' means use in the United States on the public
highways.
(4) Taxable period
The term ''taxable period'' means any year beginning before
July 1, 2011, and the period which begins on July 1, 2011, and
ends at the close of September 30, 2011.
(5) Customary use
A semitrailer or trailer shall be treated as customarily used
in connection with a highway motor vehicle if such vehicle is
equipped to tow such semitrailer or trailer.
(d) Special rule for taxable period in which termination date
occurs
In the case of the taxable period which ends on September 30,
2011, the amount of the tax imposed by section 4481 with respect to
any highway motor vehicle shall be determined by reducing each
dollar amount in the table contained in section 4481(a) by 75
percent.
Sources
(Added June 29, 1956, ch. 462, title II, Sec. 206(a), 70 Stat. 390;
amended Pub. L. 87-61, title II, Sec. 203(b)(2)(C), June 29, 1961,
75 Stat. 125; Pub. L. 91-605, title III, Sec. 303(a)(9), Dec. 31,
1970, 84 Stat. 1744; Pub. L. 94-280, title III, Sec. 303(a)(9), May
5, 1976, 90 Stat. 456; Pub. L. 94-455, title XIX, Sec. 1904(c),
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1818, 1834; Pub. L. 95-599,
title V, Sec. 502(a)(8), Nov. 6, 1978, 92 Stat. 2756; Pub. L.
97-424, title V, Sec. 513(c), (e), 516(a)(4), Jan. 6, 1983, 96
Stat. 2179, 2182; Pub. L. 100-17, title V, Sec. 502(a)(5), Apr. 2,
1987, 101 Stat. 256; Pub. L. 101-508, title XI, Sec. 11211(c)(5),
Nov. 5, 1990, 104 Stat. 1388-426; Pub. L. 102-240, title VIII, Sec.
8002(a)(5), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 105-178, title
IX, Sec. 9002(a)(1)(H), (I), June 9, 1998, 112 Stat. 499.)
Miscellaneous
AMENDMENTS
2005 - Public Law 109-059 of 2005 amends
Section 4482(c)(4), and Section 4482)d) by striking the year 2005
and inserting the year 2011.
Effective Date- The amendments made by this section shall take
effect on the date of the enactment of this Act.
1998 - Subsecs. (c)(4), (d). Pub. L. 105-178 substituted ''2005''
for ''1999'' wherever appearing.
1991 - Subsecs. (c)(4), (d). Pub. L. 102-240 substituted ''1999''
for ''1995'' wherever appearing.
1990 - Subsecs. (c)(4), (d). Pub. L. 101-508 substituted ''1995''
for ''1993'' wherever appearing.
1987 - Subsecs. (c)(4), (d). Pub. L. 100-17 substituted ''1993''
for ''1988'' wherever appearing.
1983 - Subsec. (c). Pub. L. 97-424, Sec. 513(c)(2), inserted
''and special rule'' in heading.
Subsec. (c)(4). Pub. L. 97-424, Sec. 516(a)(4), substituted
''1988'' for ''1984'' wherever appearing.
Subsec. (c)(5). Pub. L. 97-424, Sec. 513(c)(1), added par. (5).
Subsec. (d). Pub. L. 97-424, Sec. 513(e), added subsec. (d).
1978 - Subsec. (c)(4). Pub. L. 95-599 substituted ''1984'' for
''1979'' wherever appearing.
1976 - Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out ''or his delegate'' after ''Secretary''.
Subsec. (c)(1). Pub. L. 94-455, Sec. 1904(c), substituted ''State
and the District of Columbia'' for ''State, a Territory of the
United States, and the District of Columbia''.
Subsec. (c)(4). Pub. L. 94-280 substituted ''1979'' for ''1977''
wherever appearing.
1970 - Subsec. (c)(4). Pub. L. 91-605 substituted ''1977'' for
''1972'' wherever appearing.
1961 - Subsec. (c)(4). Pub. L. 87-61 added par. (4).
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by section 513(c), (e) of Pub. L. 97-424 effective July
1, 1984, see section 513(f) of Pub. L. 97-424, set out as a note
under section 4481 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1904(c) of Pub. L. 94-455 effective on first
day of first month which begins more than 90 days after Oct. 4,
1976, see section 1904(d) of Pub. L. 94-455, set out as a note
under section 4041 of this title.
EFFECTIVE DATE OF 1961 AMENDMENT
Amendment by Pub. L. 87-61 effective July 1, 1961, see section
208 of Pub. L. 87-61, set out as a note under section 4041 of this
title.
SPECIAL RULES IN THE CASE OF SMALL OWNER-OPERATORS
Amendment by section 513(c) of Pub. L. 97-424 effective July 1,
1984, in the case of a small owner-operator, notwithstanding
section 513(f)(2) of Pub. L. 97-424, see section 901(b)(2) of Pub.
L. 98-369, set out as a note under section 4481 of this title.
