# Treas. Reg. § 41.4483-1: State exemption.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-41.4483-1>. Interprets 26 U.S.C. § 4483.

Use of a highway motor vehicle by a State is exempt from the tax imposed by section 4481. For this purpose, the term use by a State means the operation by a State on the public highways in the United States of any highway motor vehicle, whether or not such highway motor vehicle is owned by the State. 

[T.D. 8879, 65 FR 17154, Mar. 31, 2000]