(a) For purposes of the regulations in this part, the term “registered” when used in reference to a highway motor vehicle means—
(1) Registered under the law of any State or Territory of the United States, the District of Columbia, or contiguous foreign country, or
(2) Required to be registered under the law of any State or Territory of the United States or contiguous foreign country in which such highway motor vehicle is operated or situated or, in case the vehicle is operated or situated in the District of Columbia, under the law of the District of Columbia.
Any highway motor vehicle which is operated under a dealer's tag, license, or permit is considered to be registered in the name of such dealer. A highway motor vehicle is not considered to be registered solely by reason of the fact that there has been issued a special permit for operation of the vehicle at particular times and under specified conditions.
(b) Any highway motor vehicle which, at any time in the taxable period, is registered both in the name of the owner of the vehicle and in the name of any other person, is considered, for purposes of the regulations in this part, to be registered, at such time, solely in the name of the owner of the vehicle.
[T.D. 6216, 21 FR 9645, Dec. 6, 1956, as amended by T.D. 6743, 29 FR 7931, June 23, 1964; T.D. 8159, 52 FR 33584, Sept. 4, 1987]
Notes of Decisions
Steel Haulers, Inc. v. United States, 440 F.2d 1176 (8th Cir. 1971).
“[ 26 C.F.R. § 41.4481-3 (b)] On the basis of this “dual registration” provision in the Treasury Regulations, the district court concluded that “the subject vehicles, for the purpose of the highway use tax, must be considered to be registered solely in the name of the…”
Grain Belt Transp. Co., Inc., a Missouri Corp. v. The United States of Am., 465 F.2d 1202 (10th Cir. 1972).
“26 C.F.R. § 41.4481-3 . *1205 The taxpayer contends that the trucks were registered under the laws of Kansas in the names of the owner-lessors and in the name of the taxpayer, thus bringing the case within the quoted regulation pertaining to dual registration, with the result…”
Little Audrey's Transp. Co. v. United States, 369 F. Supp. 329 (D. Neb. 1974).
“26 C.F.R. § 41.4481-3 . Upon stipulation of the parties the suit has been submitted to the Court without formal trial, and the Court’s findings of fact and conclusions of law are based upon the exhibits, briefs and oral argument offered by the parties.”
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