# Prop. Treas. Reg. § 48.4073-2: American National Red Cross.

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>. Interprets 26 U.S.C. § 4073.

Par. 20. Section 48.4073-2 is revised to read as follows:

(a) For the exemption allowed to the American National Red Cross from the tax imposed by section 4071, see the Secretary's Authorization, 1979-1 C.B. 478 (See § 601.601(d)(2)(ii)( b ) of this chapter.)

(b) Effective/applicability date. This section applies on and after the date of publication of these regulations in the Federal Register as final regulations.