26 U.S.C. § 4482
§ 4482. Definitions
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1956 by the Internal Revenue Code of 1954 (original text). Last changed November 15, 2021 by the Public Law 117-58.
Every change, newest first (19)
- November 15, 2021Public Law 117-58
- December 4, 2015Public Law 114-94
- July 6, 2012Public Law 112-141
- June 29, 2012Public Law 112-140
- March 30, 2012Public Law 112-102
- September 16, 2011Public Law 112-30
- August 10, 2005Public Law 109-59
- May 31, 2005Public Law 109-14
- June 9, 1998Public Law 105-178
- December 18, 1991Public Law 102-240
- November 5, 1990Omnibus Budget Reconciliation Act of 1990
- April 2, 1987Public Law 100-17
- January 6, 1983Public Law 97-424
- November 6, 1978Public Law 95-599
- October 4, 1976Tax Reform Act of 1976
- May 5, 1976Public Law 94-280
- December 31, 1970Public Law 91-605
- June 29, 1961Public Law 87-61
- June 29, 1956Internal Revenue Code of 1954 (original text) · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
For purposes of this subchapter, the term “highway motor vehicle” means any motor vehicle which is a highway vehicle.
For purposes of this subchapter, the term “taxable gross weight”, when used with respect to any highway motor vehicle, means the sum of—
the actual unloaded weight of—
such highway motor vehicle fully equipped for service, and
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
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).
For purposes of this subchapter—
The term “State” means a State and the District of Columbia.
The term “year” means the one-year period beginning on July 1.
The term “use” means use in the United States on the public highways.
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.
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.