For purposes of this subchapter, the term “highway motor vehicle” means any motor vehicle which is a highway vehicle.
(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).
(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.
In the case of the taxable period which ends on