# Prop. Treas. Reg. § 48.4061(a)-1: 

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. 11. Section 48.4061(a)-1 is amended as follows: