# Prop. Treas. Reg. § 48.0-2: [Amended]

Proposed regulation, not in force. REG-103380-05, 81 FR 18544, published 2016-03-31 <https://www.federalregister.gov/documents/2016/03/31/2016-06881/excise-tax-tractors-trailers-trucks-and-tires-definition-of-highway-vehicle>.

Par. 5. In § 48.0-2, paragraph (b)(5), first sentence, is amended by removing the language “In the case of a lease,” and adding “Except as provided in § 48.4052-1(e), in the case of a lease,” in its place.