26 U.S.C. § 4481
Imposition of tax
A 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. |
The 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.
If 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.
If 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.
For 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.
To 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.
Any taxpayer who files a return under this section with respect to 25 or more vehicles for any taxable period shall file such return electronically.
The tax imposed by this section shall apply only to use before
2021—Subsec. (f). Pub. L. 117–58 substituted “2029” for “2023”.
2018—Subsec. (d). Pub. L. 115–141 amended subsec. (d) generally. Prior to amendment, text read as follows:
“(1)
“(2)
2015—Subsec. (f). Pub. L. 114–94 substituted “2023” for “2017”.
2012—Subsec. (f). Pub. L. 112–141 substituted “2017” for “2013”.
Pub. L. 112–102 substituted “2013” for “2012”.
2011—Subsec. (f). Pub. L. 112–30 substituted “2012” for “2011”.
2005—Subsec. (f). Pub. L. 109–59 substituted “2011” for “2006”.
Pub. L. 109–14 substituted “2006” for “2005”.
2004—Subsec. (c)(2). Pub. L. 108–357, § 867(a)(2), substituted “sold, destroyed, or stolen” for “destroyed or stolen” in heading.
Subsec. (c)(2)(A). Pub. L. 108–357, § 867(a)(1), substituted “sold, destroyed, or stolen” for “destroyed or stolen” in two places.
Subsecs. (e), (f). Pub. L. 108–357, § 867(c), added subsec. (e) and redesignated former subsec. (e) as (f).
1998—Subsec. (e). Pub. L. 105–178 substituted “2005” for “1999”.
1996—Subsec. (e). Pub. L. 104–188 provided that section 8002(a)(5) of Pub. L. 102–240 shall be applied as if “4481(e)” appeared instead of “4481(c)”. See 1991 Amendment note below.
1991—Subsec. (e). Pub. L. 102–240, which directed the substitution of “1999” for “1995” in subsec. (c), was executed by making the substitution in subsec. (e). See 1996 Amendment note above.
1990—Subsec. (e). Pub. L. 101–508 substituted “1995” for “1993”.
1987—Subsec. (b). Pub. L. 100–17, § 507(a), inserted “or contiguous foreign country” after “State”.
Subsec. (e). Pub. L. 100–17, § 502(a)(5), substituted “1993” for “1988”.
1984—Subsec. (a). Pub. L. 98–369, § 901(a), in amending subsec. (a) generally, substituted “55,000” for “33,000” in provisions preceding table, struck out heading “(1) In general”, substituted table provisions for former table which provided:
Taxable gross weight | Rate of tax | |
|---|---|---|
At least | But less than | |
33,000 pounds | 55,000 | $50 a year, plus $25 for each 1,000 pounds or fraction thereof in excess of 33,000 pounds. |
55,000 pounds | 80,000 | $600 a year, plus the applicable rate for each 1,000 pounds or fraction thereof in excess of 55,000 pounds |
80,000 pounds or more |
| The maximum tax a year. |
and struck out par. (2) which provided applicable rates and maximum taxes for taxable periods beginning
Pub. L. 98–369, § 734(f), struck out from subsec. (a), as subsec. (a) was in effect before the amendments made by section 513(a) of Pub. L. 97–424: “In case of the taxable period beginning on
1983—Subsec. (a). Pub. L. 97–424, § 513(a), substituted “at least 33,000 pounds at the rate specified in the following table:” for “more than 26,000 pounds, at the rate of $3.00 a year for each 1,000 pounds of taxable gross weight or fraction thereof.”, and added pars. (1) and (2).
Subsec. (c). Pub. L. 97–424, § 513(d), designated existing provisions as par. (1) and added par. (2).
Subsec. (e). Pub. L. 97–424, § 516(a)(4), substituted “1988” for “1984” after “October 1,”.
1978—Subsec. (a). Pub. L. 95–599, § 502(a)(6), substituted “1984” for “1979” in two places.
Subsec. (e). Pub. L. 95–599, § 502(a)(7), substituted “1984” for “1979”.
1976—Subsec. (a). Pub. L. 94–280, § 303(a)(7), substituted “1979” for “1977” in two places.
Subsec. (e). Pub. L. 94–280, § 303(a)(8), substituted “1979” for “1977”.
1970—Subsec. (a). Pub. L. 91–605, § 303(a)(7), substituted “1977” for “1972” in two places.
Subsec. (e). Pub. L. 91–605, § 303(a)(8), substituted “1977” for “1972”.
1961—Subsec. (a). Pub. L. 87–61, § 203(a), (b)(2)(A), increased rate of tax from $1.50 to $3.00 a year, and provided for a tax at the rate of 75 cents for each 1,000 pounds during the period beginning on
Subsec. (c). Pub. L. 87–61, § 203(b)(2)(B), substituted “any taxable period” for “any year”, “after the first month in such period” for “after July 31”, and “the last day in such taxable period” for “the last day of June following”.
Subsec. (d). Pub. L. 87–61, § 203(b)(2)(B), made conforming changes to refer to payment of tax for a taxable period instead of payment for a year, and inserted cross reference to section 6156.
Subsec. (e). Pub. L. 87–61, § 203(b)(1), substituted “before
Amendment by Pub. L. 117–58 effective
Amendment by Pub. L. 114–94 effective
Amendment by Pub. L. 112–141 effective
Amendment by Pub. L. 112–102 effective
Amendment by Pub. L. 112–30 effective
Pub. L. 109–14, § 9(d),
Pub. L. 108–357, title VIII, § 867(e),
Pub. L. 100–17, title V, § 507(d),
Amendment by section 734(f) of Pub. L. 98–369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Pub. L. 97–424, to which such amendment relates, see section 736 of Pub. L. 98–369, set out as a note under section 4051 of this title.
Pub. L. 98–369, div. A, title IX, § 901(c),
Pub. L. 97–424, title V, § 513(f), “[No subpar. (C) has been enacted.]
Amendment by Pub. L. 87–61 effective
Section effective
Pub. L. 100–17, title V, § 507(c),
For provisions that nothing in amendment by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to
Pub. L. 98–369, div. A, title IX, § 901(b),
Pub. L. 98–369, div. A, title IX, subtitle D, part I,
Pub. L. 97–424, title V, § 513(g),