# 26 U.S.C. § 4481: Imposition of tax Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 4481(a)(1). ## § 4481(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. ## § 4481(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. ## § 4481(c) Proration of tax **§ 4481(c)(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. **§ 4481(c)(2) Where vehicle sold, destroyed, or stolen.** **§ 4481(c)(2)(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. **§ 4481(c)(2)(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. ## § 4481(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. ## § 4481(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. ## § 4481(f) Period tax in effect The tax imposed by this section shall apply only to use before October 1, 2029. ## Regulations - [Treas. Reg. § 41.4481-1](/26/reg/41.4481-1.md): Imposition and computation of tax. (interprets § 4481) - [Treas. Reg. § 41.4481-2](/26/reg/41.4481-2.md): Persons liable for tax. (interprets § 4481) - [Treas. Reg. § 41.4481-3](/26/reg/41.4481-3.md): Registration. (interprets § 4481) ## Forms named in the regulations - [Form 2290](https://www.irs.gov/pub/irs-pdf/f2290.pdf) - [Form 8849](https://www.irs.gov/pub/irs-pdf/f8849.pdf) ## Final rules - [79 FR 64313](https://www.federalregister.gov/documents/2014/10/29/2014-25558/highway-use-tax-sold-vehicles-and-electronic-filing-taxable-period-beginning-july-1-2011) (2014): Highway Use Tax; Sold Vehicles and Electronic Filing; Taxable Period Beginning July 1, 2011 - [65 FR 17149](https://www.federalregister.gov/documents/2000/03/31/00-7351/kerosene-tax-aviation-fuel-tax-taxable-fuel-measurement-and-reporting-tax-on-heavy-trucks-and) (2000): Kerosene Tax; Aviation Fuel Tax; Taxable Fuel Measurement and Reporting; Tax on Heavy Trucks and Trailers; Highway Vehicle Use Tax ## Leading cases - [Western Company of North America v. United States, 699 F.2d 264 (5th Cir. 1983)](https://www.courtlistener.com/opinion/414079/western-company-of-north-america-j-l-tank-inc-grayco-electrical-inc/) - [Steel Haulers, Inc. v. United States, 440 F.2d 1176 (8th Cir. 1971)](https://www.courtlistener.com/opinion/295945/steel-haulers-inc-v-united-states/) - [Minnesota Power and Light Company v. The United States, 782 F.2d 167 (Fed. Cir. 1986)](https://www.courtlistener.com/opinion/463625/minnesota-power-and-light-company-v-the-united-states/) ## Connections Cites: none Cited by: § 4482 Definitions; § 4483 Exemptions; § 6103 Confidentiality and disclosure of returns and return information; § 6302 Mode or time of collection; § 9503 Highway Trust Fund ## Amendments - 1956-06-29: [Act June 29, 1956, ch. 462](/26/act/1956-ch462.md), 70 Stat. 390 - 1961-06-29: [Pub. L. 87-61](/26/act/87-61.md), 75 Stat. 124 - 1970-12-31: [Pub. L. 91-605](/26/act/91-605.md), 84 Stat. 1744 - 1976-05-05: [Pub. L. 94-280](/26/act/94-280.md), 90 Stat. 456 - 1978-11-06: [Pub. L. 95-599](/26/act/95-599.md), 92 Stat. 2756 - 1983-01-06: [Pub. L. 97-424](/26/act/97-424.md), 96 Stat. 2177 - 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 980 - 1987-04-02: [Pub. L. 100-17](/26/act/100-17.md), 101 Stat. 256 - 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388 - 1991-12-18: [Pub. L. 102-240](/26/act/102-240.md), 105 Stat. 2203 - 1996-08-20: [Pub. L. 104-188](/26/act/104-188.md), 110 Stat. 1890 - 1998-06-09: [Pub. L. 105-178](/26/act/105-178.md), 112 Stat. 499 - 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1622 - 2005-05-31: [Pub. L. 109-14](/26/act/109-14.md), 119 Stat. 336 - 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1944 - 2011-09-16: [Pub. L. 112-30](/26/act/112-30.md), 125 Stat. 356 - 2012-03-30: [Pub. L. 112-102](/26/act/112-102.md), 126 Stat. 282 - 2012-07-06: [Pub. L. 112-141](/26/act/112-141.md), 126 Stat. 844 - 2015-12-04: [Pub. L. 114-94](/26/act/114-94.md), 129 Stat. 1727 - 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1204 - 2021-11-15: [Pub. L. 117-58](/26/act/117-58.md), 135 Stat. 1327