USC Subchapter D

26 U.S.C. § 4481 Imposition of tax

(a) Imposition of taxA 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 not over 75,000 pounds$100 per year plus $22 for each 1,000 pounds (or fraction thereof) in excess of 55,000 pounds. Over 75,000 pounds$550. (b) By whom paidThe 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 monthIf 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 sold, destroyed, or stolen(A) In generalIf in any taxable period a highway motor vehicle is sold, 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 sold, destroyed, or stolen. (B) DestroyedFor 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 periodTo 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. (e) Electronic filingAny taxpayer who files a return under this section with respect to 25 or more vehicles for any taxable period shall file such return electronically. (f) Period tax in effectThe tax imposed by this section shall apply only to use before October 1, 2029.

26 U.S.C. § 4482 Definitions

(a) Highway motor vehicleFor purposes of this subchapter, the term “highway motor vehicle” means any motor vehicle which is a highway vehicle. (b) Taxable gross weightFor 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 ruleFor purposes of this subchapter—(1) StateThe term “State” means a State and the District of Columbia. (2) YearThe term “year” means the one-year period beginning on July 1. (3) UseThe term “use” means use in the United States on the public highways. (4) Taxable periodThe term “taxable period” means any year beginning before July 1, 2029, and the period which begins on July 1, 2029, and ends at the close of September 30, 2029. (5) Customary useA 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 occursIn the case of the taxable period which ends on September 30, 2029, 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.

26 U.S.C. § 4483 Exemptions

(a) State and local governmental exemptionUnder 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 StatesThe 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 busesUnder 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 generalIf—(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 milesSubparagraph (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) ExemptionIf—(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 milesIf—(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 transferredUnder 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 generalIn 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) DefinitionsFor purposes of this paragraph—(i) Agricultural vehicleThe 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 purposesThe term “farming purposes” means the transporting of any farm commodity to or from a farm or the use directly in agricultural production. (iii) Farm commodityThe term “farm commodity” means any agricultural or horticultural commodity, feed, seed, fertilizer, livestock, bees, poultry, fur-bearing animals, or wildlife. (6) Owner definedFor 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 loggingThe 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. Pub. L. 108–357, title VIII, § 867(d), Oct. 22, 2004, 118 Stat. 1622] (g) Exemption for mobile machineryNo 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 generalNo 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 vehicleFor 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 periodIn 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 organizationThe term “qualified blood collector organization” has the meaning given such term by section 7701(a)(49). (i) Termination of exemptionsSubsections (a) and (c) shall not apply on and after October 1, 2029.

26 U.S.C. § 4484 Cross references

(1) For penalties and administrative provisions applicable to this subchapter, see subtitle F. (2) For exemption for uses by Indian tribal governments (or their subdivisions), see section 7871.