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Subpart A—Introduction

§ 41.0-1 Introduction.

26 C.F.R. Part 41 — Excise Tax On Use Of Certain Highway Motor Vehicles · 2026 edition · updated 2026-10-04 · United States

The regulations in this part are designated “Highway Use Tax Regulations.” The regulations in this part relate to the tax on the use of certain highway vehicles imposed by section 4481 and to certain associated administrative provisions.

[T.D. 8879, 65 FR 17153, Mar. 31, 2000]

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▸Contents — 26 C.F.R. Part 41 — Excise Tax On Use Of Certain Highway Motor Vehicles
26 C.F.R. Part 41 — Excise Tax On Use Of Certain Highway Motor Vehicles

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