
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4481]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                 CHAPTER 36--CERTAIN OTHER EXCISE TAXES
 
              Subchapter D--Tax on Use of Certain Vehicles
 
Sec. 4481. Imposition of tax


(a) Imposition of tax

    A tax is hereby imposed on the use of any highway motor vehicle 
which (together with the semitrailers and trailers customarily used in 
connection with highway motor vehicles of the same type as such highway 
motor vehicle) has a taxable gross weight of at least 55,000 pounds at 
the rate specified in the following table:


      Taxable gross weight:                    Rate of tax:

  At least 55,000 pounds, but     $100 per year plus $22 for each 1,000
 not over 75,000 pounds.           pounds (or fraction thereof) in
                                   excess of 55,000 pounds.
  Over 75,000 pounds............  $550.


(b) By whom paid

    The tax imposed by this section shall be paid by the person in whose 
name the highway motor vehicle is, or is required to be, registered 
under the law of the State or contiguous foreign country in which such 
vehicle is, or is required to be, registered, or, in case the highway 
motor vehicle is owned by the United States, by the agency or 
instrumentality of the United States operating such vehicle.

(c) Proration of tax

            (1) Where first use occurs after first month

        If in any taxable period the first use of the highway motor 
    vehicle is after the first month in such period, the tax shall be 
    reckoned proportionately from the first day of the month in which 
    such use occurs to and including the last day in such taxable 
    period.

                (2) Where vehicle destroyed or stolen

        (A) In general

            If in any taxable period a highway motor vehicle is 
        destroyed or stolen before the first day of the last month in 
        such period and not subsequently used during such taxable 
        period, the tax shall be reckoned proportionately from the first 
        day of the month in such period in which the first use of such 
        highway motor vehicle occurs to and including the last day of 
        the month in which such highway motor vehicle was destroyed or 
        stolen.

        (B) Destroyed

            For purposes of subparagraph (A), a highway motor vehicle is 
        destroyed if such vehicle is damaged by reason of an accident or 
        other casualty to such an extent that it is not economic to 
        rebuild.

(d) One tax liability per period

                           (1) In general

        To the extent that the tax imposed by this section is paid with 
    respect to any highway motor vehicle for any taxable period, no 
    further tax shall be imposed by this section for such taxable period 
    with respect to such vehicle.

                         (2) Cross reference

            For privilege of paying tax imposed by this section in 
        installments, see section 6156.

(e) Period tax in effect

    The tax imposed by this section shall apply only to use before 
October 1, 2005.

(Added June 29, 1956, ch. 462, title II, Sec. 206(a), 70 Stat. 390; 
amended Pub. L. 87-61, title II, Sec. 203(a), (b)(1), (2)(A), (B), June 
29, 1961, 75 Stat. 124; Pub. L. 91-605, title III, Sec. 303(a)(7), (8), 
Dec. 31, 1970, 84 Stat. 1744; Pub. L. 94-280, title III, Sec. 303(a)(7), 
(8), May 5, 1976, 90 Stat. 456; Pub. L. 95-599, title V, Sec. 502(a)(6), 
(7), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 97-424, title V, Secs. 513(a), 
(d), 516(a)(4), Jan. 6, 1983, 96 Stat. 2177, 2179, 2182; Pub. L. 98-369, 
div. A, title VII, Sec. 734(f), title IX, Sec. 901(a), July 18, 1984, 98 
Stat. 980, 1003; Pub. L. 100-17, title V, Secs. 502(a)(5), 507(a), Apr. 
2, 1987, 101 Stat. 256, 260; 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. 104-
188, title I, Sec. 1704(t)(57), Aug. 20, 1996, 110 Stat. 1890; Pub. L. 
105-178, title IX, Sec. 9002(a)(1)(G), June 9, 1998, 112 Stat. 499.)


                               Amendments

    1998--Subsec. (e). Pub. L. 105-178 substituted ``2005'' for 
``1999''.
    1996--Subsec. (e). Pub. L. 104-188 provided that section 8002(a)(5) 
of Pub. L. 102-240 shall be applied as if ``4481(e)'' appeared instead 
of ``4481(c)''. See 1991 Amendment note below.
    1991--Subsec. (e). Pub. L. 102-240, which directed the substitution 
of ``1999'' for ``1995'' in subsec. (c), was executed by making the 
substitution in subsec. (e). See 1996 Amendment note above.
    1990--Subsec. (e). Pub. L. 101-508 substituted ``1995'' for 
``1993''.
    1987--Subsec. (b). Pub. L. 100-17, Sec. 507(a), inserted ``or 
contiguous foreign country'' after ``State''.
    Subsec. (e). Pub. L. 100-17, Sec. 502(a)(5), substituted ``1993'' 
for ``1988''.
    1984--Subsec. (a). Pub. L. 98-369, Sec. 901(a), in amending subsec. 
(a) generally, substituted ``55,000'' for ``33,000'' in provisions 
preceding table, struck out heading ``(1) In general'', substituted 
table provisions for former table which provided:


                           Taxable gross weight
                                                                               
         Rate of tax
                At least                           But less than

33,000 pounds                             55,000.........................  $50 
a year, plus $25 for each 1,000
                                                                            pou
nds or fraction thereof in excess
                                                                            of 
33,000 pounds.
55,000 pounds                             80,000.........................  $600
 a year, plus the applicable rate
                                                                            for
 each 1,000 pounds or fraction
                                                                            the
reof in excess of 55,000 pounds
80,000 pounds or more                     ...............................  The 
maximum tax a year.


and struck out par. (2) which provided applicable rates and maximum 
taxes for taxable periods beginning July 1, 1984 through 1988 or 
thereafter.
    Pub. L. 98-369, Sec. 734(f), struck out from subsec. (a), as subsec. 
(a) was in effect before the amendments made by section 513(a) of Pub. 
L. 97-424: ``In case of the taxable period beginning on July 1, 1984, 
and ending on September 30, 1984, the tax shall be at the rate of 75 
cents for such period for each 1,000 pounds of taxable gross weight or 
fraction thereof.'' See 1983 Amendment note below.
    1983--Subsec. (a). Pub. L. 97-424, Sec. 513(a), substituted ``at 
least 33,000 pounds at the rate specified in the following table:'' for 
``more than 26,000 pounds, at the rate of $3.00 a year for each 1,000 
pounds of taxable gross weight or fraction thereof.'', and added pars. 
(1) and (2).
    Subsec. (c). Pub. L. 97-424, Sec. 513(d), designated existing 
provisions as par. (1) and added par. (2).
    Subsec. (e). Pub. L. 97-424, Sec. 516(a)(4), substituted ``1988'' 
for ``1984'' after ``October 1,''.
    1978--Subsec. (a). Pub. L. 95-599, Sec. 502(a)(6), substituted 
``1984'' for ``1979'' in two places.
    Subsec. (e). Pub. L. 95-599, Sec. 502(a)(7), substituted ``1984'' 
for ``1979''.
    1976--Subsec. (a). Pub. L. 94-280, Sec. 303(a)(7), substituted 
``1979'' for ``1977'' in two places.
    Subsec. (e). Pub. L. 94-280, Sec. 303(a)(8), substituted ``1979'' 
for ``1977''.
    1970--Subsec. (a). Pub. L. 91-605, Sec. 303(a)(7), substituted 
``1977'' for ``1972'' in two places.
    Subsec. (e). Pub. L. 91-605, Sec. 303(a)(8), substituted ``1977'' 
for ``1972''.
    1961--Subsec. (a). Pub. L. 87-61, Sec. 203(a), (b)(2)(A), increased 
rate of tax from $1.50 to $3.00 a year, and provided for a tax at the 
rate of 75 cents for each 1,000 pounds during the period beginning on 
July 1, 1972, and ending on September 30, 1972.
    Subsec. (c). Pub. L. 87-61, Sec. 203(b)(2)(B), substituted ``any 
taxable period'' for ``any year'', ``after the first month in such 
period'' for ``after July 31'', and ``the last day in such taxable 
period'' for ``the last day of June following''.
    Subsec. (d). Pub. L. 87-61, Sec. 203(b)(2)(B), made conforming 
changes to refer to payment of tax for a taxable period instead of 
payment for a year, and inserted cross reference to section 6156.
    Subsec. (e). Pub. L. 87-61, Sec. 203(b)(1), substituted ``before 
October 1, 1972'' for ``after June 30, 1956, and before July 1, 1972''.


                    Effective Date of 1987 Amendment

    Section 507(d) of Pub. L. 100-17 provided that: ``The amendments 
made by subsections (a) and (b) [amending this section and section 4483 
of this title] shall take effect on July 1, 1987.''


                    Effective Date of 1984 Amendment

    Amendment by section 734(f) of Pub. L. 98-369 effective, except as 
otherwise provided, as if included in the provisions of the Highway 
Revenue Act of 1982, title V of Pub. L. 97-424, to which such amendment 
relates, see section 736 of Pub. L. 98-369, set out as a note under 
section 4051 of this title.
    Section 901(c) of Pub. L. 98-369 provided that: ``The amendment made 
by subsection (a) [amending this section] (and the provisions of 
subsection (b) [set out below]) shall take effect on July 1, 1984.''


                    Effective Date of 1983 Amendment

    Section 513(f) of Pub. L. 97-424, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(1) In general.--Except as otherwise provided in this subsection, 
the amendments made by this section [amending this section and sections 
4482 and 4483 of this title and enacting provisions set out below] shall 
take effect on July 1, 1984.
    ``(2) Special rule in the case of certain owner-operators.--
        ``(A) In general.--In the case of a small owner-operator, 
    paragraph (1) of this subsection and paragraph (2) of section 
    4481(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] 
    (as added by this section) shall be applied by substituting for each 
    date contained in such paragraphs a date which is 1 year after the 
    date so contained.
        ``(B) Small owner-operator.--For purposes of this paragraph, the 
    term ``small owner-operator'' means any person who owns and operates 
    at any time during the taxable period no more than 5 highway motor 
    vehicles with respect to which a tax is imposed by section 4481 of 
    such Code for such taxable period.
        ``[No subpar. (C) has been enacted.]
        ``(D) Aggregation of vehicle ownerships.--For purposes of 
    subparagraph (B), all highway motor vehicles with respect to which a 
    tax is imposed by section 4481 of such Code which are owned by--
            ``(i) any trade or business (whether or not incorporated) 
        which is under common control with the taxpayer (within the 
        meaning of section 52(b)), or
            ``(ii) any member of any controlled groups of corporations 
        of which the taxpayer is a member, for any taxable period shall 
        be treated as being owned by the taxpayer during such period. 
        The Secretary shall prescribe regulations which provide 
        attribution rules that take into account, in addition to the 
        persons and entities described in the preceding sentence, 
        taxpayers who own highway motor vehicles through partnerships, 
        joint ventures, and corporations.
        ``(E) Controlled groups of corporations.--For purposes of this 
    paragraph, the term `controlled group of corporations' has the 
    meaning given to such term by section 1563(a), except that--
            ``(i) `more than 50 percent' shall be substituted for `at 
        least 80 percent' each place it appears in section 1563(a)(1), 
        and
            ``(ii) the determination shall be made without regard to 
        subsections (a)(4) and (e)(3)(C) of section 1563.
        ``(F) Highway motor vehicles.--For purposes of this paragraph, 
    the term `highway motor vehicle' has the meaning given to such term 
    by section 4482(a) of such Code.''


                    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.


                             Effective Date

    Section effective June 29, 1956, see section 211 of act June 29, 
1956, set out as an Effective Date of 1956 Amendment note under section 
4041 of this title.


                               Regulations

    Section 507(c) of Pub. L. 100-17 provided that: ``The Secretary of 
the Treasury or the delegate of the Secretary shall within 120 days 
after the date of the enactment of this section [Apr. 2, 1987] prescribe 
regulations governing payment of the tax imposed by section 4481 of the 
Internal Revenue Code of 1986 on any highway motor vehicle operated by a 
motor carrier domiciled in any contiguous foreign country or owned or 
controlled by persons of any contiguous foreign country. Such 
regulations shall include a procedure by which the operator of such 
motor vehicle shall evidence that such operator has paid such tax at the 
time such motor vehicle enters the United States. In the event of the 
failure to provide evidence of payment, such regulations may provide for 
denial of entry of such motor vehicle into the United States.''


          Special Rules in the Case of Certain Owner-Operators

    Section 901(b) of Pub. L. 98-369, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(1) Special rule for taxable period beginning on july 1, 1984.--In 
the case of a small owner-operator, the amount of the tax imposed by 
section 4481 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] 
on the use of any highway motor vehicle subject to tax under section 
4481(a) of such Code (as amended by subsection (a)) for the taxable 
period which begins on July 1, 1984, shall be the lesser of--
        ``(A) $3 for each 1,000 pounds of taxable gross weight (or 
    fraction thereof), or
        ``(B) the amount of the tax which would be imposed under such 
    section 4481(a) without regard to this paragraph.
    ``(2) Exemption for vehicles used for less than 5,000 miles (and 
certain other amendments) to take effect on july 1, 1984.--In the case 
of a small owner-operator, notwithstanding subsection (f)(2) of section 
513 of the Highway Revenue Act of 1982 [section 513(f)(2) of Pub. L. 97-
424, set out as an Effective Date of 1983 Amendment note above], the 
amendments made by subsections (b), (c), and (d) of such section 
[amending sections 4481 to 4483 of this title] shall take effect on July 
1, 1984.
    ``(3) Small owner-operator defined.--For purposes of this 
subsection, the term `small owner-operator' has the meaning given such 
term by section 513(f)(2) of the Highway Revenue Act of 1982.
    ``(4) Taxable gross weight.--For purposes of this subsection, the 
term `taxable gross weight' has the same meaning as when used in section 
4481 of the Internal Revenue Code of 1986.''


                Studies Relating to Heavy Vehicle Use Tax

    Part I [Secs. 931-934] of subtitle D of title IX of div. A of Pub. 
L. 98-369, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 
Stat. 2095, provided that:
``SEC. 931. WHETHER HEAVY VEHICLES BEAR FAIR SHARE OF HIGHWAY COSTS.
    ``The Secretary of Transportation shall conduct a study of whether 
highway motor vehicles with taxable gross weights of 80,000 pounds or 
more bear their fair share of the costs of the highway system.
``SEC. 932. TRANS-BORDER TRUCKING.
    ``The Secretary of Transportation shall conduct a study to determine 
the significance of the tax imposed by section 4481 of the Internal 
Revenue Code of 1986 (relating to tax on use of certain vehicles) on 
trans-border trucking operations.
``SEC. 933. WEIGHT-DISTANCE TAXES.
    ``The Secretary of Transportation shall conduct a study to evaluate 
the feasibility and ability of weight-distance truck taxes to provide 
the greatest degree of equity among highway users, to ease the costs of 
compliance of such taxes, and to improve the efficiency by which such 
taxes might be administered. Such study shall also include an evaluation 
of the evasion potential for weight-distance taxes and an assessment of 
the benefits to interstate commerce of replacing all Federal truck taxes 
(other than fuel taxes) with a weight-distance tax.
``SEC. 934. REPORTS, ETC.
    ``(a) Consultation With Treasury.--Studies conducted under this part 
shall be conducted in consultation with the Secretary of the Treasury.
    ``(b) Report.--Not later than October 1, 1987, the Secretary of 
Transportation shall submit to the Committee on Ways and Means of the 
House of Representatives and the Committee on Finance of the Senate a 
report on each study conducted under this part together with such 
recommendations as the Secretary may deem advisable.''


           Study of Alternatives to Tax on Use of Heavy Trucks

    Section 513(g) of Pub. L. 97-424 provided that the Secretary of 
Transportation, in consultation with the Secretary of the Treasury, 
conduct a study of alternatives to the tax on heavy vehicles imposed by 
section 4481(a) of the Internal Revenue Code, and plans for improving 
the collecting and enforcement of such tax and alternatives to such tax, 
such alternatives to include taxes based either singly or in suitable 
combinations on vehicle size or configuration; vehicle weight, both 
registered and actual operating weight; and distance traveled, and such 
plans for improving tax collection and enforcement to provide for 
Federal and State co-operation in such activities. The study was to be 
conducted in consultation with State officials, motor carriers, and 
other affected parties, and the Secretary of Transportation was to 
submit a report and recommendations to the Committee on Ways and Means 
of the House of Representatives and the Committee on Finance of the 
Senate not later than Jan. 1, 1985.

                  Section Referred to in Other Sections

    This section is referred to in sections 4482, 4483, 6156, 6302, 9503 
of this title; title 23 section 141; title 49 section 13902.
