C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES › PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES › Subpart A—Introduction

26 C.F.R. § 41.0-1

Introduction

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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.

[T.D. 8879, 65 FR 17153, Mar. 31, 2000]
Notes of Decisions
Cited in 1 case, 1994–1994 · leading case: In re Am. Freight Sys., Inc., 174 B.R. 610 (Bankr. D. Kan. 1994).
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In re Am. Freight Sys., Inc., 174 B.R. 610 (Bankr. D. Kan. 1994). “A §§ U81 to U88 4 ; 26 C.F.R. §§ 41.0-1 to 4L7805-1 (1992). Owners of certain heavy vehicles are required to pay an annual federal tax on each vehicle, called the “Highway Use Tax.”
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