Cases: Carl Nelson Logging Co. v. United States, 281 F. Supp. 671 (D. Idaho 1967)
Final rules 1
(a) Highway motor vehicle For purposes of this subchapter, the term “highway motor vehicle” means any motor vehicle which is a highway vehicle.
(b) Taxable gross weight For purposes of this subchapter, the term “taxable gross weight”, when used with respect to any highway motor vehicle, means the sum of—
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Cases: Public Service Co. v. United States, 816 F.2d 530 (10th Cir. 1987)
(1) the actual unloaded weight of—
(A) such highway motor vehicle fully equipped for service, and
(B) 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
Cited by 1
(2) 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).
(c) Other definitions and special rule For purposes of this subchapter—
Amended 1983
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 513(c)(2), inserted “and special rule” in heading.
Cited by 1
(1) State The term “State” means a State and the District of Columbia.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1904(c), substituted “State and the District of Columbia” for “State, a Territory of the United States, and the District of Columbia”.
(2) Year The term “year” means the one-year period beginning on July 1.
(3) Use The term “use” means use in the United States on the public highways.
(4) Taxable period 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.
Amended 1961, 1970, 1976, 1978, 1983, 1987, 1990, 1991, 1998, 2005, 2011, 2012, 2015, 2021
- 2021 Pub. L. 117-58 Pub. L. 117–58 substituted “2029” for “2023” wherever appearing.
- 2015 Pub. L. 114-94 Pub. L. 114–94 substituted “2023” for “2017” wherever appearing.
- 2012 Pub. L. 112-141 Pub. L. 112–141, § 40102(b)(2)(A), amended par. (4) generally. Prior to amendment, text read as follows: “The term ‘taxable period’ means any year beginning before July 1, 2013, and the period which begins on July 1, 2013, and ends at the close of September 30, 2013.”
- 2012 Pub. L. 112-140 Pub. L. 112–140, §§ 1(c), 402(e), temporarily amended par. (4) generally, resulting in text identical to that after amendment by Pub. L. 112–102. See Amendment and Effective and Termination Dates of 2012 Amendment notes below.
- 2012 Pub. L. 112-102 Pub. L. 112–102 substituted “2013” for “2012” wherever appearing.
- 2011 Pub. L. 112-30 Pub. L. 112–30 substituted “2012” for “2011” wherever appearing.
- 2005 Pub. L. 109-59 Pub. L. 109–59 substituted “2011” for “2006” wherever appearing.
- 2005 Pub. L. 109-14 Pub. L. 109–14 substituted “2006” for “2005” wherever appearing.
- 1998 Pub. L. 105-178 Pub. L. 105–178 substituted “2005” for “1999” wherever appearing.
- 1991 Pub. L. 102-240 Pub. L. 102–240 substituted “1999” for “1995” wherever appearing.
- 1990 Pub. L. 101-508 Pub. L. 101–508 substituted “1995” for “1993” wherever appearing.
- 1987 Pub. L. 100-17 Pub. L. 100–17 substituted “1993” for “1988” wherever appearing.
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 516(a)(4), substituted “1988” for “1984” wherever appearing.
- 1978 Pub. L. 95-599 Pub. L. 95–599 substituted “1984” for “1979” wherever appearing.
- 1976 Pub. L. 94-280 Pub. L. 94–280 substituted “1979” for “1977” wherever appearing.
- 1970 Pub. L. 91-605 Pub. L. 91–605 substituted “1977” for “1972” wherever appearing.
- 1961 Pub. L. 87-61 Pub. L. 87–61 added par. (4).
(5) Customary use 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.
Amended 1983
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 513(c)(1), added par. (5).
(d) Special rule for taxable period in which termination date occurs 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.
Amended 1983, 1987, 1990, 1991, 1998, 2005, 2011, 2012, 2015, 2021
- 2021 Pub. L. 117-58 Pub. L. 117–58 substituted “2029” for “2023” wherever appearing.
- 2015 Pub. L. 114-94 Pub. L. 114–94 substituted “2023” for “2017” wherever appearing.
- 2012 Pub. L. 112-141 Pub. L. 112–141, § 40102(b)(1)(B), 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” wherever appearing.
- 2005 Pub. L. 109-59 Pub. L. 109–59 substituted “2011” for “2006” wherever appearing.
- 2005 Pub. L. 109-14 Pub. L. 109–14 substituted “2006” for “2005” wherever appearing.
- 1998 Pub. L. 105-178 Pub. L. 105–178 substituted “2005” for “1999” wherever appearing.
- 1991 Pub. L. 102-240 Pub. L. 102–240 substituted “1999” for “1995” wherever appearing.
- 1990 Pub. L. 101-508 Pub. L. 101–508 substituted “1995” for “1993” wherever appearing.
- 1987 Pub. L. 100-17 Pub. L. 100–17 substituted “1993” for “1988” wherever appearing.
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 513(e), added subsec. (d).