26 U.S.C. § 4482
Definitions
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 4482, Definitions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463477
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Full text
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—
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.
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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- A bill to authorize appropriations for the construction of certain highways in accordance with title 23 of the United States Code, and for other purposes.House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally
- Surface Transportation Assistance Act of 1978House: no recorded tallySenate: no recorded tally
- Surface Transportation Assistance Act of 1982House: no recorded tallySenate: no recorded tally
- Surface Transportation and Uniform Relocation Assistance Act of 1987House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1990
- Intermodal Surface Transportation Efficiency Act of 1991
- Transportation Equity Act for the 21st Century
- Surface Transportation Extension Act of 2005House: no recorded tallySenate: no recorded tally
- SAFETEA-LU
- Surface and Air Transportation Programs Extension Act of 2011House: no recorded tallySenate: 92–6
- Surface Transportation Extension Act of 2012House: 266–158Senate: no recorded tally
- Temporary Surface Transportation Extension Act of 2012House: no recorded tallySenate: no recorded tally
- MAP-21
- FAST Act
- Infrastructure Investment and Jobs Act