Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter D - MISCELLANEOUS EXCISE TAXESPart 41 - EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
Subpart A - INTRODUCTION
Section 41.0-1 - Introduction

26 C.F.R. § 41.0-1

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Current through September 30, 2024
Section 41.0-1 - Introduction

The regulations in this part are designated "Highway Use Tax Regulations." The regulations in this part relate to the tax on the use of certain highway vehicles imposed by section 4481 and to certain associated administrative provisions.

26 C.F.R. §41.0-1

T.D. 8879, 65 FR 17153, Mar. 31, 2000