Implements § 0Open in workspace
Reg. § 41.0-1 Introduction.
26 CFR § 41.0-1eCFR, current through 2026-07-14
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 and to certain associated administrative provisions.
[T.D. 8879, 65 FR 17153, Mar. 31, 2000]
Source: decipher.legal/cfr/26/41.0-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14