
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: 26USC4483]

 
                     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. 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) Reduction in tax for trucks base-plated in a contiguous foreign 
        country

    If the base for registration purposes of any highway motor vehicle 
is in a contiguous foreign country for any taxable period, the tax 
imposed by section 4481 for such period shall be 75 percent of the tax 
which would (but for this subsection) be imposed by section 4481 for 
such period.

(g) Termination of exemptions

    Subsections (a) and (c) shall not apply on and after October 1, 
2005.

(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, Secs. 513(b), 
516(b)(3), Jan. 6, 1983, 96 Stat. 2177, 2183; Pub. L. 98-369, div. A, 
title IX, Secs. 902(a), 903(a), July 18, 1984, 98 Stat. 1004; Pub. L. 
100-17, title V, Secs. 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

    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.


                               Amendments

    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.
