Internal Revenue Code:Sec. 4483. Exemptions
From TaxAlmanac, A Free Online Resource
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Contents |
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. 4483. Exemptions
(a) State and local governmental exemption
Under regulations prescribed by the Secretary, no tax shall be
imposed by section 4481 on the use of any highway motor vehicle by
any State or any political subdivision of a State.
(b) Exemption for United States
The Secretary of the Treasury may authorize exemption from the
tax imposed by section 4481 as to the use by the United States of
any particular highway motor vehicle, or class of highway motor
vehicles, if he determines that the imposition of such tax with
respect to such use will cause substantial burden or expense which
can be avoided by granting tax exemption and that full benefit of
such exemption, if granted, will accrue to the United States.
(c) Certain transit-type buses
Under regulations prescribed by the Secretary, no tax shall be
imposed by section 4481 on the use of any bus which is of the
transit type (rather than of the intercity type) by a person who,
for the last 3 months of the preceding year (or for such other
period as the Secretary may by regulations prescribe for purposes
of this subsection), met the 60-percent passenger fare revenue test
set forth in section 6421(b)(2) (as in effect on the day before the
date of the enactment of the Energy Tax Act of 1978) as applied to
the period prescribed for purposes of this subsection.
(d) Exemption for trucks used for less than 5,000 miles on public
highways
(1) Suspension of tax
(A) In general
If -
(i) it is reasonable to expect that the use of any highway
motor vehicle on public highways during any taxable period
will be less than 5,000 miles, and
(ii) the owner of such vehicle furnishes such information
as the Secretary may by forms or regulations require with
respect to the expected use of such vehicle,
then the collection of the tax imposed by section 4481 with
respect to the use of such vehicle shall be suspended during
the taxable period.
(B) Suspension ceases to apply where use exceeds 5,000 miles
Subparagraph (A) shall cease to apply with respect to any
highway motor vehicle whenever the use of such vehicle on
public highways during the taxable period exceeds 5,000 miles.
(2) Exemption
If -
(A) the collection of the tax imposed by section 4481 with
respect to any highway motor vehicle is suspended under
paragraph (1),
(B) such vehicle is not used during the taxable period on
public highways for more than 5,000 miles, and
(C) except as otherwise provided in regulations, the owner of
such vehicle furnishes such information as the Secretary may
require with respect to the use of such vehicle during the
taxable period,
then no tax shall be imposed by section 4481 on the use of such
vehicle for the taxable period.
(3) Refund where tax paid and vehicle not used for more than
5,000 miles
If -
(A) the tax imposed by section 4481 is paid with respect to
any highway motor vehicle for any taxable period, and
(B) the requirements of subparagraphs (B) and (C) of
paragraph (2) are met with respect to such taxable period,
the amount of such tax shall be credited or refunded (without
interest) to the person who paid such tax.
(4) Relief from liability for tax under certain circumstances
where truck is transferred
Under regulations prescribed by the Secretary, the owner of a
highway motor vehicle with respect to which the collection of the
tax imposed by section 4481 is suspended under paragraph (1)
shall not be liable for the tax imposed by section 4481 (and the
new owner shall be liable for such tax) with respect to such
vehicle if -
(A) such vehicle is transferred to a new owner,
(B) such suspension is in effect at the time of such
transfer, and
(C) the old owner furnishes such information as the Secretary
by forms and regulations requires with respect to the transfer
of such vehicle.
(5) 7,500-miles exemption for agricultural vehicles
(A) In general
In the case of an agricultural vehicle, paragraphs (1) and
(2) shall be applied by substituting ''7,500'' for ''5,000''
each place it appears.
(B) Definitions
For purposes of this paragraph -
(i) Agricultural vehicle
The term ''agricultural vehicle'' means any highway motor
vehicle -
(I) used primarily for farming purposes, and
(II) registered (under the laws of the State in which
such vehicle is required to be registered) as a highway
motor vehicle used for farming purposes.
(ii) Farming purposes
The term ''farming purposes'' means the transporting of any
farm commodity to or from a farm or the use directly in
agricultural production.
(iii) Farm commodity
The term ''farm commodity'' means any agricultural or
horticultural commodity, feed, seed, fertilizer, livestock,
bees, poultry, fur-bearing animals, or wildlife.
(6) Owner defined
For purposes of this subsection, the term ''owner'' means, with
respect to any highway motor vehicle, the person described in
section 4481(b).
(e) Reduction in tax for trucks used in logging
The tax imposed by section 4481 shall be reduced by 25 percent
with respect to any highway motor vehicle if -
(1) the exclusive use of such vehicle during any taxable period
is the transportation, to and from a point located on a forested
site, of products harvested from such forested site, and
(2) such vehicle is registered (under the laws of the State in
which such vehicle is required to be registered) as a highway
motor vehicle used in the transportation of harvested forest
products.
(f) REPEALED
(g) Exemption for Mobile Machinery.--No tax shall be imposed by
section 4481 on the use of any vehicle described in section 4053(8).
(h) Exemption for Vehicles Used in Blood Collection.--
(1) In general.--No tax shall be imposed by section 4481
on the use of any qualified blood collector vehicle by a
qualified blood collector organization.
(2) Qualified blood collector vehicle.--For purposes of
this subsection, the term `qualified blood collector vehicle'
means a vehicle at least 80 percent of the use of which during
the prior taxable period was by a qualified blood collector
organization in the collection, storage, or transportation of
blood.
(3) Special rule for vehicles first placed in service in a
taxable period.--In the case of a vehicle first placed in
service in a taxable period, a vehicle shall be treated as a
qualified blood collector vehicle for such taxable period if
such qualified blood collector organization certifies to the
Secretary that the organization reasonably expects at least 80
percent of the use of such vehicle by the organization during
such taxable period will be in the collection, storage, or
transportation of blood.
(4) Qualified blood collector organization.--The term
`qualified blood collector organization' has the meaning given
such term by section 7701(a)(49).
(i) Termination of exemptions
Subsections (a) and (c) shall not apply on and after October 1, 2011.
Sources
(Added June 29, 1956, ch. 462, title II, Sec. 206(a), 70 Stat. 391;
amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), (B), Oct.
4, 1976, 90 Stat. 1834; Pub. L. 95-618, title II, Sec.
233(a)(3)(C), Nov. 9, 1978, 92 Stat. 3191; Pub. L. 97-424, title V,
Sec. 513(b), 516(b)(3), Jan. 6, 1983, 96 Stat. 2177, 2183; Pub. L.
98-369, div. A, title IX, Sec. 902(a), 903(a), July 18, 1984, 98
Stat. 1004; Pub. L. 100-17, title V, Sec. 502(b)(5), 507(b), Apr.
2, 1987, 101 Stat. 257, 260; Pub. L. 101-508, title XI, Sec.
11211(d)(4), Nov. 5, 1990, 104 Stat. 1388-427; Pub. L. 102-240,
title VIII, Sec. 8002(b)(4), Dec. 18, 1991, 105 Stat. 2203; Pub. L.
105-178, title IX, Sec. 9002(b)(2), June 9, 1998, 112 Stat. 500.)
References in Text
REFERENCES IN TEXT
The date of the enactment of the Energy Tax Act of 1978, referred
to in subsec. (c), is the date of enactment of Pub. L. 95-618,
which was approved Nov. 9, 1978.
Miscellaneous
AMENDMENTS
2006 - Pension Protection Act of 2006 (P.L. 109-280)
Section 1207(d) Exemption From Tax on Heavy Vehicles.--Section 4483 is amended
by redesignating subsection (h) as subsection (i) and by inserting after
subsection (g) the following new subsection:
``(h) Exemption for Vehicles Used in Blood Collection.--
``(1) In general.--No tax shall be imposed by section 4481
on the use of any qualified blood collector vehicle by a
qualified blood collector organization.
``(2) Qualified blood collector vehicle.--For purposes of
this subsection, the term `qualified blood collector vehicle'
means a vehicle at least 80 percent of the use of which during
the prior taxable period was by a qualified blood collector
organization in the collection, storage, or transportation of
blood.
``(3) Special rule for vehicles first placed in service in a
taxable period.--In the case of a vehicle first placed in
service in a taxable period, a vehicle shall be treated as a
qualified blood collector vehicle for such taxable period if
such qualified blood collector organization certifies to the
Secretary that the organization reasonably expects at least 80
percent of the use of such vehicle by the organization during
such taxable period will be in the collection, storage, or
transportation of blood.
``(4) Qualified blood collector organization.--The term
`qualified blood collector organization' has the meaning given
such term by section 7701(a)(49).''.
2005 - Public Law 109-059 of 2005 amends
Section 4483(h) 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.
2004 - Subsec.867(d),Pub.L.108-357, amended Sec.4483 by striking
subparagraph (f).
2004 - Pub. L. 108-357, Sec. 851(b). Section 4483 (relating to
exemptions) is amended by redesignating subsection (g) as
subsection (h) and by inserting after subsection (f) the following
new subsection: "(g) Exemption for Mobile Machinery.--No tax shall
be imposed by section 4481 on the use of any vehicle described in
section 4053(8)."
Effective date.--The <<NOTE: 26 USC 4483 note.>> amendments made by
this subsection shall take effect on the day after the date of the
enactment of this Act.
1998 - Subsec. (g). Pub. L. 105-178 substituted ''2005'' for
''1999''.
1991 - Subsec. (g). Pub. L. 102-240 substituted ''1999'' for
''1995''.
1990 - Subsec. (g). Pub. L. 101-508 substituted ''1995'' for
''1993''.
1987 - Subsec. (f). Pub. L. 100-17, Sec. 507(b), added subsec.
(f). Former subsec. (f) redesignated (g).
Pub. L. 100-17, Sec. 502(b)(5), substituted ''1993'' for
''1988''.
Subsec. (g). Pub. L. 100-17, Sec. 507(b), redesignated former
subsec. (f) as (g).
1984 - Subsec. (d)(5), (6). Pub. L. 98-369, Sec. 903(a), added
par. (5) and redesignated former par. (5) as (6).
Subsecs. (e), (f). Pub. L. 98-369, Sec. 902(a), added subsec. (e)
and redesignated former subsec. (e) as (f).
1983 - Subsec. (d). Pub. L. 97-424, Sec. 513(b), added subsec.
(d).
Subsec. (e). Pub. L. 97-424, Sec. 516(b)(3), added subsec. (e).
1978 - Subsec. (c). Pub. L. 95-618 inserted ''(as in effect on
the day before the date of the enactment of the Energy Tax Act of
1978)'' after ''section 6421(b)(2)''.
1976 - Subsecs. (a), (c). Pub. L. 94-455, Sec. 1906(b)(13)(A),
struck out ''or his delegate'' after ''Secretary'' wherever
appearing.
Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(B), inserted ''of
the Treasury'' after ''Secretary''.
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by section 507(b) of Pub. L. 100-17 effective July 1,
1987, see section 507(d) of Pub. L. 100-17, set out as a note under
section 4481 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Section 902(b) of Pub. L. 98-369 provided that: ''The amendment
made by this section (amending this section) shall take effect on
July 1, 1984.''
Section 903(b) of Pub. L. 98-369 provided that: ''The amendments
made by subsection (a) (amending this section) shall take effect as
if included in the amendments made by section 513 of the Highway
Revenue Act of 1982 (Pub. L. 97-424, see section 513(f) of Pub. L.
97-424, set out as an Effective Date of 1983 Amendment note under
section 4481 of this title).''
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by section 513(b) 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 1978 AMENDMENT
Amendment by Pub. L. 95-618 effective on first day of first
calendar month which begins more than 10 days after Nov. 9, 1978,
see section 233(d) of Pub. L. 95-618, set out as a note under
section 34 of this title.
SPECIAL RULES IN THE CASE OF SMALL OWNER-OPERATORS
Amendment by section 513(b) 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.
