Subpart B - TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
- Section 41.4481-1 - Imposition and computation of tax
- Section 41.4481-2 - Persons liable for tax
- Section 41.4481-3 - Registration
- Section 41.4482(a)-1 - Definition of highway motor vehicle
- Section 41.4482(b)-1 - Definition of taxable gross weight
- Section 41.4483-1 - State exemption
- Section 41.4483-2 - Exemption for certain transit-type buses
- Section 41.4483-3 - Exemption for trucks used for 5,000 or fewer miles and agricultural vehicles used for 7,500 or fewer miles on public highways
- Section 41.4483-4 - Application of exemptions
- Section 41.4483-6 - Reduction in tax for trucks used in logging
- Section 41.4482(c)-1 - Definition of State, taxable period, use, and customarily used