Sec. 4226.

Repealed by Public Law 94-455, Title XIX, § 1904(a)(4), Oct. 4, 1976, 90 Stat. 1811.

Sec. 4227. Cross reference.

(2) For credit for taxes on tires and inner tubes, see section 6416(c).

(Amended Oct. 4, 1976, Pub. L. 94-455, Title XIX, § 1904(a)(5), 90 Stat. 1811; Jan. 14, 1983, Pub. L. 97-473, Title II, § 202(b)(8), 96 Stat. 2610.)

Chapter 36.-CERTAIN OTHER EXCISE TAXES

Sec. 4481. Imposition of tax.

(a) Imposition of tax

A tax is hereby imposed on the use of any highway motor vehicle which (together with the semitrailers and trailers customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle) has a taxable gross weight of more than 26,000 pounds, at the rate of $3.00 a year for each 1,000 pounds of taxable gross weight or fraction thereof. In the case of the taxable period beginning on July 1, 1984, and ending on September 30, 1984, the tax shall be at the rate of 75 cents for such period for each 1,000 pounds of taxable gross weight or fraction thereof.

(b) By whom paid

The tax imposed by this section shall be paid by the person in whose name the highway motor vehicle is, or is required to be, registered under the law of the State in which such vehicle is, or is required to be, registered, or, in case the highway motor vehicle is owned by the United States, by the agency or instrumentality of the United States operating such vehicle.

(c) Proration of tax

If in any taxable period the first use of the highway motor vehicle is after the first month in such period, the tax shall be reckoned proportionately from the first day of the month in which such use occurs to and including the last day in such taxable period.

(d) One tax liability per period

(1) IN GENERAL.-To the extent that the tax imposed by this section is paid with respect to any highway motor vehicle for any taxable period, no further tax shall be imposed by this section for such taxable period with respect to such vehicle.

(2) Cross REFERENCE.-For privilege of paying tax imposed by this section in installments, see section 6156.

(e) Period tax in effect

The tax imposed by this section shall apply only to use before October 1, 1988. (Added June 29, 1956, ch. 462, Title II, § 206(a), 70 Stat. 390, and amended June 29, 1961, Pub. L. 87-61, Title II, § 203(a), (b), (1), (2) (A), (B), 75 Stat. 124; Dec. 31, 1970, Pub. L. 91-605, Title III, § 303(a)(7) and (8), 84 Stat. 1744; May 5, 1976, Pub. L. 94-280, Title III, § 303(a)(7) and (8), 90 Stat. 456; Nov. 6, 1978, Pub. L. 95-599, Title V, § 502(a)(6), (7), 92 Stat. 2756; Jan. 6, 1983, Pub. L. 97--424, Title V, § 516(a), 96 Stat. 2182.)

Amendment of Section

Pub. L. 97-424, Title V, § 513(a), (d), (f), Jan. 6, 1983, 96 Stat. 2177, 2179, provided that, except as otherwise provided in section 513(f) of Pub. L. 97-424, set out as a note under this section, subsecs. (a) and (c) of this section will read as follows, effective on July 1, 1984:

"(a) Imposition of Tax.-A tax is hereby imposed on the use of any highway motor vehicle which (together with the semitrailers and trailers customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle) has a taxable gross weight of at least 33,000 pounds at the rate specified in the following table:

“(2) Definitions.—For purposes of paragraph (1)—

"(1) Where first use occurs after first month-If in any taxable period the first use of the highway motor vehicle is after the first month in such period, the tax shall be reckoned proportionately from the first day of the month in which such use occurs to and including the last day in such taxable period.

"(2) Where vehicle destroyed or stolen.

“(A) In general.—If in any taxable period a highway motor vehicle is destroyed or stolen before the first day of the last month in such period and not subsequently used during such taxable period, the tax shall be reckoned proportionately from the first day of the month in such period in which the first use of such highway motor vehicle occurs to and including the last day of the month in which such highway motor vehicle was destroyed or stolen.

"(B) Destroyed.-For purpose of subparagraph (A), a highway motor vehicle is destroyed if such vehicle is damaged by reason of an accident or other casualty to such an extent that it is not economic to rebuild."

Sec. 4482. Definitions.

(a) Highway motor vehicle

For purposes of this subchapter, the term "highway motor vehicle" means any motor vehicle which is a highway vehicle.

(b) Taxable gross weight

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For purposes of this subchapter, the term "taxable gross weight, when used with respect to any highway motor vehicle, means the sum of

(1) the actual unloaded weight of

(A) such highway motor vehicle fully equipped for service, and

(B) the semitrailers and trailers (fully equipped for service) customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle, and

(2) the weight of the maximum load customarily carried on highway motor vehicles of the same type as such highway motor vehicle and on the semitrailers and trailers referred to in paragraph (1)(B).

Taxable gross weight shall be determined under regulations prescribed by the Secretary or his delegate (which regulations may include formulas or other methods for determining the taxable gross weight of vehicles by classes, specifications, or otherwise).

(c) Other definitions

For purposes of this subchapter

(1) STATE.-The term "State" means a State and the District of Columbia.

(2) YEAR. The term "year" means the one-year period beginning on July 1.

(3) USE.—The term "use" means use in the United States on the public highways.

(4) Taxable period.-The term "taxable period" means any year beginning before July 1, 1988, and the period which begins on July 1, 1988, and ends at the close of September 30, 1988.

(Added June 29, 1956, c. 462, Title II, § 206(a), 70 Stat. 390, and amended June 29, 1961, Pub. L. 87-61, Title II, § 203(b)(2)(C), 75 Stat. 125; Dec. 31, 1970, Pub. L. 91-605, Title III, § 303(a)(9), 84 Stat. 1744; May 5, 1976, Pub. L. 94-280, Title III, § 303(a)(9), 90 Stat. 456; Oct. 4, 1976, Pub. L. 94-455, Title XIX, § 1904(c), 90 Stat. 1818; and Nov. 6, 1978, Pub. L. 95-599, Title V, § 502(a)(8), 92 Stat. 2756; Jan. 6, 1983, Pub. L. 97-424, Title V, § 516(a)(4), 96 Stat. 2182.)

Amendment effective on July 1, 1984

Amendment of Section

Pub. L. 97-424, Title V, § 513(c), (e), (f), Jan. 6, 1983, 96 Stat. 2179, provided that, except as otherwise provided in section 513(f) of Pub. L. 97-424, set out as a note under section 4481 of this title, this section is amended, effective on July 1, 1984, as follows:

(1) Subsection (c) is amended by adding at the end thereof the following new paragraph:

"(5) Customary use.-A semitrailer or trailer shall be treated as customarily used in connection with a highway motor vehicle if such vehicle is equipped to tow such semitrailer or trailer.

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(2) The heading for subsection (c) is amended by inserting “and special rule" after "Definitions".

(3) A new subsection is added reading as follows:

"(d) Special rule for taxable period in which termination date occurs. In the case of the taxable period which ends on September 30, 1988, the amount of the tax imposed by section 4481 with respect to any highway motor vehicle shall be determined by reducing each dollar amount in the table contained in section 4481(a) by 75 per

Sec. 4483. Exemptions.

(a) State and local governmental exemption

Under regulations prescribed by the Secretary, no tax shall be imposed by section 4481 on the use of any highway motor vehicle by any State or any political subdivision of a State.

(b) Exemption for United States

The Secretary of the Treasury may authorize exemption from the tax imposed by section 4481 as to the use by the United States of any particular highway motor vehicle, or class of highway motor vehicles, if he determines that the imposition of such tax with respect to such use will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.

(c) Certain transit-type buses

Under regulations prescribed by the Secretary, no tax shall be imposed by section 4481 on the use of any bus which is of the transit type (rather than of the intercity type) by a person who, for the last 3 months of the preceding year (or for such other period as the Secretary may by regulations prescribe for purposes of this subsection), met the 60-percent passenger fare revenue test set forth in section 6421(b)(2) (as in effect on the day before the date of the enactment of the Energy Tax Act of 1978) as applied to the period prescribed for purposes of this subsection.

1

(e) 1 Termination of exemptions.-Subsections (a) and (c) shall not apply on and after October 1, 1988.

(Added June 29, 1956, c. 462, Title II, § 206(a), 70 Stat. 391; and amended Oct. 4, 1976, Pub. L. 94-455, Title XIX, § 1906(b)(13)(A), (B), 90 Stat. 1834; Nov. 9, 1978, Pub. L. 95-618, Title II, § 233(a)(3)(C), 92 Stat. 3191; Jan. 6, 1983, Pub. L. 97-424, Title V, § 516(b)(3), 96 Stat. 2183.

1 (d) is set out as an italicized note below.

Amendment of Section

Pub. L. 97-424, Title V, § 513(b), (f), Jan. 6, 1983, 96 Stat. 2177, 2179, provided that, except as otherwise provided in section 513(f) of Pub. L. 97-424, set out as a note under section 4481 of this title, this section is amended by adding a subsec. (d), effective on July 1, 1984, reading as follows:

"(d) Exemption for trucks used for less than 5,000 miles on public high

ways.

"(1) Suspension of tax.—

"(A) In general.—If—

"(i) it is reasonable to expect that the use of any highway motor vehicle on public highways during any taxable period will be less than 5,000 miles, and

"(ii) the owner of such vehicle furnishes such information as the Secretary may by forms or regulations require with respect to the expected use of such vehicle,

then the collection of the tax imposed by section 4481 with respect to the use of such vehicle shall be suspended during the taxable period.

"(B) Suspension ceases to apply where use exceeds 5,000 miles. Subparagraph (A) shall cease to apply with respect to any highway motor vehicle whenever the use of such vehicle on public highways during the taxable period exceeds 5,000 miles.

“(2) Exemption.—If—