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    Created by Michael Wessels
    1. U.S. Code
    2. Title 26
    3. Subtitle D
    4. CHAPTER 36
    5. Subchapter D

    § 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

    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—

    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).

    (c) Other definitions and special rule

    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

    (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.

    (d) Special rule for taxable period in which termination date occurs

    In the case of the taxable period which ends on