Cases: Public Service Coordinated Transport v. The United States, 367 F.2d 417 (Ct. Cl. 1966)
Forms: Form 2290
Final rules 2
(a) State and local governmental exemption Under regulations prescribed by the Secretary, no tax shall be imposed by section 4481 on the use of any highway motor vehicle by any State or any political subdivision of a State.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
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(b) Exemption for United States The Secretary of the Treasury may authorize exemption from the tax imposed by section 4481 as to the use by the United States of any particular highway motor vehicle, or class of highway motor vehicles, if he determines that the imposition of such tax with respect to such use will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(B), inserted “of the Treasury” after “Secretary”.
(c) Certain transit-type buses Under regulations prescribed by the Secretary, no tax shall be imposed by section 4481 on the use of any bus which is of the transit type (rather than of the intercity type) by a person who, for the last 3 months of the preceding year (or for such other period as the Secretary may by regulations prescribe for purposes of this subsection), met the 60-percent passenger fare revenue test set forth in section 6421(b)(2) (as in effect on the day before the date of the enactment of the Energy Tax Act of 1978) as applied to the period prescribed for purposes of this subsection.
Amended 1976, 1978
- 1978 Pub. L. 95-618 Pub. L. 95–618 inserted “(as in effect on the day before the date of the enactment of the Energy Tax Act of 1978)” after “section 6421(b)(2)”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
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(d) Exemption for trucks used for less than 5,000 miles on public highways
Amended 1983
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 513(b), added subsec. (d).
(1) Suspension of tax
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(A) In general If—
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(i) it is reasonable to expect that the use of any highway motor vehicle on public highways during any taxable period will be less than 5,000 miles, and
(ii) the owner of such vehicle furnishes such information as the Secretary may by forms or regulations require with respect to the expected use of such vehicle,
then the collection of the tax imposed by section 4481 with respect to the use of such vehicle shall be suspended during the taxable period.
(B) Suspension ceases to apply where use exceeds 5,000 miles Subparagraph (A) shall cease to apply with respect to any highway motor vehicle whenever the use of such vehicle on public highways during the taxable period exceeds 5,000 miles.
(2) Exemption If—
(A) the collection of the tax imposed by section 4481 with respect to any highway motor vehicle is suspended under paragraph (1),
(B) such vehicle is not used during the taxable period on public highways for more than 5,000 miles, and
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(C) except as otherwise provided in regulations, the owner of such vehicle furnishes such information as the Secretary may require with respect to the use of such vehicle during the taxable period,
“Except as otherwise provided in regulations” leaves this to Treasury. No regulation cites this provision (eCFR, Oct 19, 2026)
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then no tax shall be imposed by section 4481 on the use of such vehicle for the taxable period.
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(3) Refund where tax paid and vehicle not used for more than 5,000 miles If—
(A) the tax imposed by section 4481 is paid with respect to any highway motor vehicle for any taxable period, and
(B) the requirements of subparagraphs (B) and (C) of paragraph (2) are met with respect to such taxable period,
the amount of such tax shall be credited or refunded (without interest) to the person who paid such tax.
(4) Relief from liability for tax under certain circumstances where truck is transferred Under regulations prescribed by the Secretary, the owner of a highway motor vehicle with respect to which the collection of the tax imposed by section 4481 is suspended under paragraph (1) shall not be liable for the tax imposed by section 4481 (and the new owner shall be liable for such tax) with respect to such vehicle if—
(B) such suspension is in effect at the time of such transfer, and
(5) 7,500-miles exemption for agricultural vehicles
Amended 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 903(a), added par. (5) and redesignated former par. (5) as (6).
(A) In general In the case of an agricultural vehicle, paragraphs (1) and (2) shall be applied by substituting “7,500” for “5,000” each place it appears.
(B) Definitions For purposes of this paragraph—
(i) Agricultural vehicle The term “agricultural vehicle” means any highway motor vehicle—
(I) used primarily for farming purposes, and
(II) registered (under the laws of the State in which such vehicle is required to be registered) as a highway motor vehicle used for farming purposes.
(ii) Farming purposes The term “farming purposes” means the transporting of any farm commodity to or from a farm or the use directly in agricultural production.
(iii) Farm commodity The term “farm commodity” means any agricultural or horticultural commodity, feed, seed, fertilizer, livestock, bees, poultry, fur-bearing animals, or wildlife.
(6) Owner defined For purposes of this subsection, the term “owner” means, with respect to any highway motor vehicle, the person described in section 4481(b).
Amended 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 903(a), added par. (5) and redesignated former par. (5) as (6).
(e) Reduction in tax for trucks used in logging The tax imposed by section 4481 shall be reduced by 25 percent with respect to any highway motor vehicle if—
Amended 1983, 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 902(a), added subsec. (e) and redesignated former subsec. (e) as (f).
- 1983 Pub. L. 97-424 Pub. L. 97–424, § 516(b)(3), added subsec. (e).
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(1) the exclusive use of such vehicle during any taxable period is the transportation, to and from a point located on a forested site, of products harvested from such forested site, and
(2) such vehicle is registered (under the laws of the State in which such vehicle is required to be registered) as a highway motor vehicle used in the transportation of harvested forest products.
[(f) Repealed. Pub. L. 108–357, title VIII, § 867(d), Oct. 22, 2004, 118 Stat. 1622]
Amended 1984, 1987, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 867(d), struck out heading and text of subsec. (f). Text read as follows: “If the base for registration purposes of any highway motor vehicle is in a contiguous foreign country for any taxable period, the tax imposed by section 4481 for such period shall be 75 percent of the tax which would (but for this subsection) be imposed by section 4481 for such period.”
- 1987 Pub. L. 100-17 Pub. L. 100–17, § 507(b), added subsec. (f). Former subsec. (f) redesignated (g).
- 1987 Pub. L. 100-17 Pub. L. 100–17, § 502(b)(5), substituted “1993” for “1988”.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 902(a), added subsec. (e) and redesignated former subsec. (e) as (f).
(g) Exemption for mobile machinery No tax shall be imposed by section 4481 on the use of any vehicle described in section 4053(8).
Amended 1987, 1990, 1991, 1998, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 851(b)(1), added subsec. (g) and redesignated former subsec. (g) as (h).
- 1998 Pub. L. 105-178 Pub. L. 105–178 substituted “2005” for “1999”.
- 1991 Pub. L. 102-240 Pub. L. 102–240 substituted “1999” for “1995”.
- 1990 Pub. L. 101-508 Pub. L. 101–508 substituted “1995” for “1993”.
- 1987 Pub. L. 100-17 Pub. L. 100–17, § 507(b), redesignated former subsec. (f) as (g).
(h) Exemption for vehicles used in blood collection
Amended 2004, 2005, 2006
- 2006 Pub. L. 109-280 Pub. L. 109–280, which directed the amendment of section 4483 by adding subsec. (h) and redesignating former subsec. (h) as (i), without specifying the act to be amended, was executed by making the amendments to this section, which is section 4483 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
- 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, § 851(b)(1), added subsec. (g) and redesignated former subsec. (g) as (h).
(1) In general No tax shall be imposed by section 4481 on the use of any qualified blood collector vehicle by a qualified blood collector organization.
(2) Qualified blood collector vehicle For purposes of this subsection, the term “qualified blood collector vehicle” means a vehicle at least 80 percent of the use of which during the prior taxable period was by a qualified blood collector organization in the collection, storage, or transportation of blood.
(3) Special rule for vehicles first placed in service in a taxable period In the case of a vehicle first placed in service in a taxable period, a vehicle shall be treated as a qualified blood collector vehicle for such taxable period if such qualified blood collector organization certifies to the Secretary that the organization reasonably expects at least 80 percent of the use of such vehicle by the organization during such taxable period will be in the collection, storage, or transportation of blood.
(4) Qualified blood collector organization The term “qualified blood collector organization” has the meaning given such term by section 7701(a)(49).
(i) Termination of exemptions Subsections (a) and (c) shall not apply on and after October 1, 2029.
Amended 2006, 2011, 2012, 2015, 2021
- 2021 Pub. L. 117-58 Pub. L. 117–58 substituted “October 1, 2029” for “October 1, 2023”.
- 2015 Pub. L. 114-94 Pub. L. 114–94 substituted “October 1, 2023” for “October 1, 2017”.
- 2012 Pub. L. 112-141 Pub. L. 112–141 substituted “October 1, 2017” for “July 1, 2012”.
- 2012 Pub. L. 112-140 Pub. L. 112–140, §§ 1(c), 402(c), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
- 2012 Pub. L. 112-102 Pub. L. 112–102 substituted “July 1, 2012” for “April 1, 2012”.
- 2011 Pub. L. 112-30 Pub. L. 112–30 substituted “April 1, 2012” for “October 1, 2011”.
- 2006 Pub. L. 109-280 Pub. L. 109–280, which directed the amendment of section 4483 by adding subsec. (h) and redesignating former subsec. (h) as (i), without specifying the act to be amended, was executed by making the amendments to this section, which is section 4483 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.