{"identifier":"/us/usc/t26/s4482","title":26,"num":"\u00a7\u202f4482.","heading":"Definitions","text":"\u00a7\u202f4482.\nDefinitions\n(a)\nHighway motor vehicle\nFor purposes of this subchapter, the term \u201chighway motor vehicle\u201d means any motor vehicle which is a highway vehicle.\n(b)\nTaxable gross weight\nFor purposes of this subchapter, the term \u201ctaxable gross weight\u201d, when used with respect to any highway motor vehicle, means the sum of\u2014\n(1) the actual unloaded weight of\u2014\n(A) such highway motor vehicle fully equipped for service, and\n(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\n(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).\nTaxable gross weight shall be determined under regulations prescribed by the Secretary (which regulations may include formulas or other methods for determining the taxable gross weight of vehicles by classes, specifications, or otherwise).\n(c)\nOther definitions and special rule\nFor purposes of this subchapter\u2014\n(1)\nState\nThe term \u201cState\u201d means a State and the District of Columbia.\n(2)\nYear\nThe term \u201cyear\u201d means the one-year period beginning on July 1.\n(3)\nUse\nThe term \u201cuse\u201d means use in the United States on the public highways.\n(4)\nTaxable period\nThe term \u201ctaxable period\u201d means any year beginning before\nJuly 1, 2029\nJuly 1, 2029\nSeptember 30, 2029\n(5)\nCustomary use\nA 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.\n(d)\nSpecial rule for taxable period in which termination date occurs\nIn the case of the taxable period which ends on\nSeptember 30, 2029","url":"https://projectusc.org/usc/t26/s4482.html","content":[{"t":"sec","id":"/us/usc/t26/s4482","children":[{"t":"num","text":"\u00a7\u202f4482."},{"t":"heading","text":"Definitions"},{"t":"subsec","id":"/us/usc/t26/s4482/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Highway motor vehicle"},{"t":"content","children":[{"t":"p","text":"For purposes of this subchapter, the term \u201chighway motor vehicle\u201d means any motor vehicle which is a highway vehicle.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4482/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Taxable gross weight"},{"t":"chapeau","text":"For purposes of this subchapter, the term \u201ctaxable gross weight\u201d, when used with respect to any highway motor vehicle, means the sum of\u2014"},{"t":"para","id":"/us/usc/t26/s4482/b/1","children":[{"t":"num","text":"(1)"},{"t":"chapeau","text":" the actual unloaded weight of\u2014"},{"t":"subpara","id":"/us/usc/t26/s4482/b/1/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" such highway motor vehicle fully equipped for service, and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s4482/b/1/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" 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","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4482/b/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" 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).","tail":"\n"}],"tail":"\n\n"},{"t":"continuation","text":"Taxable gross weight shall be determined under regulations prescribed by the Secretary (which regulations may include formulas or other methods for determining the taxable gross weight of vehicles by classes, specifications, or otherwise).","tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4482/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Other definitions and special rule"},{"t":"chapeau","text":"For purposes of this subchapter\u2014"},{"t":"para","id":"/us/usc/t26/s4482/c/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"State"},{"t":"content","children":[{"t":"p","text":"The term \u201cState\u201d means a State and the District of Columbia.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4482/c/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Year"},{"t":"content","children":[{"t":"p","text":"The term \u201cyear\u201d means the one-year period beginning on July 1.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4482/c/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Use"},{"t":"content","children":[{"t":"p","text":"The term \u201cuse\u201d means use in the United States on the public highways.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4482/c/4","children":[{"t":"num","text":"(4)"},{"t":"heading","text":"Taxable period"},{"t":"content","children":[{"t":"p","text":"The term \u201ctaxable period\u201d means any year beginning before ","children":[{"t":"text","text":"July 1, 2029","tail":", and the period which begins on "},{"t":"text","text":"July 1, 2029","tail":", and ends at the close of "},{"t":"text","text":"September 30, 2029","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s4482/c/5","children":[{"t":"num","text":"(5)"},{"t":"heading","text":"Customary use"},{"t":"content","children":[{"t":"p","text":"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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s4482/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Special rule for taxable period in which termination date occurs"},{"t":"content","children":[{"t":"p","text":"In the case of the taxable period which ends on ","children":[{"t":"text","text":"September 30, 2029","tail":", 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 percent."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}