# Prop. Treas. Reg. § 48.4073-3: [Removed]

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. 21. Sections 48.4073-3 and 48.4073-4 are removed.