U.S. Code » Title 26 » Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter CHAPTER 36— CERTAIN OTHER EXCISE TAXES › Subchapter Subchapter D— Tax on Use of Certain Vehicles

26 U.S.C. § 4482

Definitions

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(a) Highway motor vehicle

For 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) State

The term “State” means a State and the District of Columbia.

(2) Year

The term “year” means the one-year period beginning on July 1.

(3) Use

The term “use” means use in the United States on the public highways.

(4) Taxable period

The 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 use

A 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 occurs

In 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.

(Added June 29, 1956, ch. 462, title II, § 206(a), 70 Stat. 390; amended Pub. L. 87–61, title II, § 203(b)(2)(C), June 29, 1961, 75 Stat. 125; Pub. L. 91–605, title III, § 303(a)(9), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 94–280, title III, § 303(a)(9), May 5, 1976, 90 Stat. 456; Pub. L. 94–455, title XIX, §§ 1904(c), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1818, 1834; Pub. L. 95–599, title V, § 502(a)(8), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 97–424, title V, §§ 513(c), (e), 516(a)(4), Jan. 6, 1983, 96 Stat. 2179, 2182; Pub. L. 100–17, title V, § 502(a)(5), Apr. 2, 1987, 101 Stat. 256; Pub. L. 101–508, title XI, § 11211(c)(5), Nov. 5, 1990, 104 Stat. 1388–426; Pub. L. 102–240, title VIII, § 8002(a)(5), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 105–178, title IX, § 9002(a)(1)(H), (I), June 9, 1998, 112 Stat. 499; Pub. L. 109–14, § 9(c)(2), (3), May 31, 2005, 119 Stat. 336; Pub. L. 109–59, title XI, § 11101(a)(2)(B), (C), Aug. 10, 2005, 119 Stat. 1944; Pub. L. 112–30, title I, § 142(b)(2), Sept. 16, 2011, 125 Stat. 356; Pub. L. 112–102, title IV, § 402(b)(2), Mar. 30, 2012, 126 Stat. 282; Pub. L. 112–140, title IV, § 402(e), June 29, 2012, 126 Stat. 403; Pub. L. 112–141, div. D, title I, § 40102(b)(1)(B), (2)(A), July 6, 2012, 126 Stat. 845; Pub. L. 114–94, div. C, title XXXI, § 31102(b)(2), Dec. 4, 2015, 129 Stat. 1727; Pub. L. 117–58, div. H, title I, § 80102(b)(2), Nov. 15, 2021, 135 Stat. 1327.)Editorial NotesAmendments

2021—Subsecs. (c)(4), (d). Pub. L. 117–58 substituted “2029” for “2023” wherever appearing.

2015—Subsecs. (c)(4), (d). Pub. L. 114–94 substituted “2023” for “2017” wherever appearing.

2012—Subsec. (c)(4). Pub. L. 112–141, § 40102(b)(2)(A), amended par. (4) generally. Prior to amendment, text read as follows: “The term ‘taxable period’ means any year beginning before July 1, 2013, and the period which begins on July 1, 2013, and ends at the close of September 30, 2013.”

Pub. L. 112–140, §§ 1(c), 402(e), temporarily amended par. (4) generally, resulting in text identical to that after amendment by Pub. L. 112–102. See Amendment and Effective and Termination Dates of 2012 Amendment notes below.

Pub. L. 112–102 substituted “2013” for “2012” wherever appearing.

Subsec. (d). Pub. L. 112–141, § 40102(b)(1)(B), substituted “2017” for “2013”.

Pub. L. 112–102 substituted “2013” for “2012”.

2011—Subsecs. (c)(4), (d). Pub. L. 112–30 substituted “2012” for “2011” wherever appearing.

2005—Subsecs. (c)(4), (d). Pub. L. 109–59 substituted “2011” for “2006” wherever appearing.

Pub. L. 109–14 substituted “2006” for “2005” wherever appearing.

1998—Subsecs. (c)(4), (d). Pub. L. 105–178 substituted “2005” for “1999” wherever appearing.

1991—Subsecs. (c)(4), (d). Pub. L. 102–240 substituted “1999” for “1995” wherever appearing.

1990—Subsecs. (c)(4), (d). Pub. L. 101–508 substituted “1995” for “1993” wherever appearing.

1987—Subsecs. (c)(4), (d). Pub. L. 100–17 substituted “1993” for “1988” wherever appearing.

1983—Subsec. (c). Pub. L. 97–424, § 513(c)(2), inserted “and special rule” in heading.

Subsec. (c)(4). Pub. L. 97–424, § 516(a)(4), substituted “1988” for “1984” wherever appearing.

Subsec. (c)(5). Pub. L. 97–424, § 513(c)(1), added par. (5).

Subsec. (d). Pub. L. 97–424, § 513(e), added subsec. (d).

1978—Subsec. (c)(4). Pub. L. 95–599 substituted “1984” for “1979” wherever appearing.

1976—Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (c)(1). Pub. L. 94–455, § 1904(c), substituted “State and the District of Columbia” for “State, a Territory of the United States, and the District of Columbia”.

Subsec. (c)(4). Pub. L. 94–280 substituted “1979” for “1977” wherever appearing.

1970—Subsec. (c)(4). Pub. L. 91–605 substituted “1977” for “1972” wherever appearing.

1961—Subsec. (c)(4). Pub. L. 87–61 added par. (4).

Statutory Notes and Related SubsidiariesEffective Date of 2021 Amendment

Amendment by Pub. L. 117–58 effective Oct. 1, 2021, see section 80102(f) of Pub. L. 117–58, set out as a note under section 4041 of this title.

Effective Date of 2015 Amendment

Amendment by Pub. L. 114–94 effective Oct. 1, 2016, see section 31102(f) of Pub. L. 114–94, set out as a note under section 4041 of this title.

Effective and Termination Dates of 2012 Amendment

Pub. L. 112–141, div. D, title I, § 40102(b)(2)(B), July 6, 2012, 126 Stat. 845, provided that: “The amendment made by this paragraph [amending this section] shall take effect as if included in the amendments made by section 142 of the Surface Transportation Extension Act of 2011, Part II [Pub. L. 112–30].”

Amendment by section 40102(b)(1)(B) of Pub. L. 112–141 effective July 1, 2012, see section 40102(f) of Pub. L. 112–141, set out as a note under section 4041 of this title.

Amendment by Pub. L. 112–140 to cease to be effective on July 6, 2012, with text as amended by Pub. L. 112–140 to revert back to read as it did on the day before June 29, 2012, and amendments by Pub. L. 112–141 to be executed as if Pub. L. 112–140 had not been enacted, see section 1(c) of Pub. L. 112–140, set out as a note under section 101 of Title 23, Highways.

Amendment by Pub. L. 112–140 effective as if included in section 402 of Pub. L. 112–102, see section 402(f)(2) of Pub. L. 112–140, set out as a note under section 4041 of this title.

Amendment by Pub. L. 112–102 effective Apr. 1, 2012, see section 402(f) of Pub. L. 112–102, set out as a note under section 4041 of this title.

Effective Date of 2011 Amendment

Amendment by Pub. L. 112–30 effective Oct. 1, 2011, see section 142(f) of Pub. L. 112–30, set out as a note under section 4041 of this title.

Effective Date of 1983 Amendment

Amendment by section 513(c), (e) 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 1976 Amendment

Amendment by section 1904(c) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title.

Effective Date of 1961 Amendment

Amendment by Pub. L. 87–61 effective July 1, 1961, see section 208 of Pub. L. 87–61, set out as a note under section 4041 of this title.

Special Rules in the Case of Small Owner-Operators

Amendment by section 513(c) 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.

Notes of Decisions
Cited in 13 cases, 1959–1990 · leading case: N. Illinois Gas Co. v. United States, 12 Cl. Ct. 84 (Ct. Cl. 1987).
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N. Illinois Gas Co. v. United States, 12 Cl. Ct. 84 (Ct. Cl. 1987). · cites it 4× “364 , conflicted with the statutory language of 26 U.S.C. § 4482 (1976), was also raised in claims for refunds filed in this Court by Minnesota Power and Light Company, Kansas City Power and Light Company and the L.”
Carl Nelson Logging Co. v. United States, 281 F. Supp. 671 (D. Idaho 1967). · cites it 4× “250 is a “public highway” within the meaning of 26 U.S.C. § 4482 (c) (3). Eighty-five percent of this 9 mile section of road crosses land owned by Potlatch Forests, Inc.”
Minnesota Power & Light Co. v. United States, 6 Cl. Ct. 558 (Ct. Cl. 1984). · cites it 2× “26 U.S.C. § 4482 (b) (emphasis supplied).”
L.E. Myers Co. v. United States, 10 Cl. Ct. 617 (Ct. Cl. 1986). · cites it 2× “364 , conflicted with the statutory language of 26 U.S.C. § 4482 (b), 2 was also raised in claims for refunds filed in this Court by Minnesota Power & Light Company and Kansas City Power & Light Company.”
Halliburton Co. v. United States, 611 F. Supp. 1118 (N.D. Tex. 1985). “§ 4041 (a) and the highway use tax, 26 U.S.C. § 4482 (a). Western Co. contended that the definition as applied in these statutes incorporated the primary-design test employed in the manufacture’s excise tax.”
Rossi v. United States, 220 F. Supp. 694 (D. Me. 1963). “The sole issue is whether or not the Mack trucks involved are “highway motor vehicles” within the meaning of Section 4482(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 4482 (a), and therefore subject to the highway usé tax imposed by Section 4481 of the Code,.”
Halliburton Co. v. United States, 4 Cl. Ct. 150 (Ct. Cl. 1983). “* % $ » The term “highway motor vehicle” is defined in 26 U.S.C. § 4482 (a) (Supp. V) to mean “any motor vehicle which is a highway vehicle.”
N. Illinois Gas Co. v. United States, 560 F. Supp. 928 (N.D. Ill. 1983). “…used in connection with a highway motor vehicle if such vehicle is equipped to tow such semitrailer or trailer.” 26 U.S.C. § 4482 (c)(5).”
Atlas Transp. Co. v. United States, 263 F.2d 573 (3rd Cir. 1959). “390 (1956), 26 U.S.C. § 4482 (b) (Supp. V, 1958). 4 .”
Utilicorp United, Inc. v. United States, 21 Cl. Ct. 453 (Ct. Cl. 1990). “26 U.S.C. § 4482 (a) (1982). UtiliCorp timely filed federal excise tax returns (Form 2290, Federal Use Tax Return on Highway Motor Vehicles) for each of the annual periods in issue beginning July 1975 through July 1982, and paid the tax shown as due.”
Stafford Well Serv., Inc. v. United States, 340 F. Supp. 657 (D. Wyo. 1972). “26 U.S.C. § 4482 (a); A Treasury Regulation presents a more explicit definition stating in general that “The term ‘highway motor vehicle’ means any vehicle which is propelled by means of its own motor, whether such motor is powered by gasoline, diesel fuel, special motor fuels,…”
Pub. Serv. Co. v. United States, 816 F.2d 530 (10th Cir. 1987). “2179 , codified at 26 U.S.C. § 4482 (c)(5). The legislative history accompanying the 1982 Act emphasizes that the amendment is a clarification of congressional intent, not a modification.”
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