Cases: Western Company of North America v. United States, 699 F.2d 264 (5th Cir. 1983); Steel Haulers, Inc. v. United States, 440 F.2d 1176 (8th Cir. 1971)
Final rules 2
(a) 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.
Amended 1961, 1970, 1976, 1978, 1983, 1984
- 1984 Pub. L. 98-369 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:
and struck out par. (2) which provided applicable rates and maximum taxes for taxable periods beginning July 1, 1984 through 1988 or thereafter.
- 1984 Pub. L. 98-369 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 July 1, 1984, and ending on September 30, 1984, the tax shall be at the rate of 75 cents for such period for each 1,000 pounds of taxable gross weight or fraction thereof.” See 1983 Amendment note below.
- 1983 Pub. L. 97-424 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).
- 1978 Pub. L. 95-599 Pub. L. 95–599, § 502(a)(6), substituted “1984” for “1979” in two places.
- 1976 Pub. L. 94-280 Pub. L. 94–280, § 303(a)(7), substituted “1979” for “1977” in two places.
- 1970 Pub. L. 91-605 Pub. L. 91–605, § 303(a)(7), substituted “1977” for “1972” in two places.
- 1961 Pub. L. 87-61 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 July 1, 1972, and ending on September 30, 1972.
Cases: Minnesota Power and Light Company v. The United States, 782 F.2d 167 (Fed. Cir. 1986)
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(b) By whom paid 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.
Amended 1987
- 1987 Pub. L. 100-17 Pub. L. 100–17, § 507(a), inserted “or contiguous foreign country” after “State”.
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(c) Proration of tax
Amended 1961, 1983
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 513(d), designated existing provisions as par. (1) and added par. (2).
- 1961 Pub. L. 87-61 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”.
(1) Where first use occurs after first month 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.
(2) Where vehicle sold, destroyed, or stolen
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 867(a)(2), substituted “sold, destroyed, or stolen” for “destroyed or stolen” in heading.
(A) In general 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.
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 867(a)(1), substituted “sold, destroyed, or stolen” for “destroyed or stolen” in two places.
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(B) Destroyed 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.
(d) One tax liability per period 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.
Amended 1961, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141 amended subsec. (d) generally. Prior to amendment, text read as follows:
- 2018 “(1) In general.—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.
- 2018 “(2) Cross reference.—For privilege of paying tax imposed by this section in installments, see section 6156.”
- 1961 Pub. L. 87-61 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.
(e) Electronic filing 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.
Amended 1961, 1970, 1976, 1978, 1983, 1987, 1990, 1991, 1996, 1998, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 867(c), added subsec. (e) and redesignated former subsec. (e) as (f).
- 1998 Pub. L. 105-178 Pub. L. 105–178 substituted “2005” for “1999”.
- 1996 Pub. L. 104-188 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 Pub. L. 102-240 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 Pub. L. 101-508 Pub. L. 101–508 substituted “1995” for “1993”.
- 1987 Pub. L. 100-17 Pub. L. 100–17, § 502(a)(5), substituted “1993” for “1988”.
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 516(a)(4), substituted “1988” for “1984” after “October 1,”.
- 1978 Pub. L. 95-599 Pub. L. 95–599, § 502(a)(7), substituted “1984” for “1979”.
- 1976 Pub. L. 94-280 Pub. L. 94–280, § 303(a)(8), substituted “1979” for “1977”.
- 1970 Pub. L. 91-605 Pub. L. 91–605, § 303(a)(8), substituted “1977” for “1972”.
- 1961 Pub. L. 87-61 Pub. L. 87–61, § 203(b)(1), substituted “before October 1, 1972” for “after June 30, 1956, and before July 1, 1972”.
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(f) Period tax in effect The tax imposed by this section shall apply only to use before October 1, 2029.
Amended 2004, 2005, 2011, 2012, 2015, 2021
- 2021 Pub. L. 117-58 Pub. L. 117–58 substituted “2029” for “2023”.
- 2015 Pub. L. 114-94 Pub. L. 114–94 substituted “2023” for “2017”.
- 2012 Pub. L. 112-141 Pub. L. 112–141 substituted “2017” for “2013”.
- 2012 Pub. L. 112-102 Pub. L. 112–102 substituted “2013” for “2012”.
- 2011 Pub. L. 112-30 Pub. L. 112–30 substituted “2012” for “2011”.
- 2005 Pub. L. 109-59 Pub. L. 109–59 substituted “2011” for “2006”.
- 2005 Pub. L. 109-14 Pub. L. 109–14 substituted “2006” for “2005”.
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 867(c), added subsec. (e) and redesignated former subsec. (e) as (f).