
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4482]

 
                     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. 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, 2005, and the period which begins on July 1, 2005, and ends at 
    the close of September 30, 2005.

                          (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, 2005, 
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.

(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, Secs. 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, 
Secs. 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.)


                               Amendments

    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.
