# Prop. Treas. Reg. § 48.4081-1: [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>. Interprets 26 U.S.C. § 4081.

Par. 22. Section 48.4081-1(b) is amended by removing the language “§ 48.4061(a)-1(d)” in the definition of Diesel-powered highway vehicle and adding “§ 48.0-5” in its place.