41.6011 (a) Statutory provisions; general requirement of return, statement, or list; general rule.

41.6011 (a)-1 Returns. 41.6071 (a) Statutory provisions; time for filing returns and other documents; general rule.

41.6071 (a)-1 Time for filing returns. 41.6081 (a) Statutory provisions; extension of time for filing returns; general rule. 41.6081 (a)-1 Extension of time for filing returns.

41.6091 Statutory provisions; place for filing returns or other documents. 41.6091-1 Place for filing returns. 41.6101 Statutory provisions; period covered by returns or other documents. 41.6101-1 Period covered by returns. 41.6109 Statutory provisions; identifying numbers.

41.6109-1 Employer identification numbers.

Sec.

41.6151 (a)

Statutory provisions; time and place for paying tax shown on returns. 41.6151 (a)-1 Time and place for paying tax.

41.6156 Statutory provisions; installment payments of tax on use of highway motor vehicles.

41.6156-1 Installment payments of tax on use of highway motor vehicle. 41.6161 (a) (1) Statutory provisions; extension of time for paying tax.

41.6161 (a) (1)-1 Extension of time for paying tax.

41.6302 (b) Statutory provisions; mode or time of collection; discretionary method.

41.6302 (b)-1 Method of collection. 41.7701

Statutory provisions; definitions. 41.7805 Statutory provisions; rules and regulations.

41.7805-1 Promulgation of regulations.

AUTHORITY: §§ 41.0-1 to 41.7805-1 issued under sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.

SOURCE: 41.0-1 to 41.7805-1 contained in Treasury Decision 6216, 21 F.R. 9645, Dec. 6, 1956; 25 F.R. 14021, Dec. 31, 1960, unless otherwise noted.

Subpart A-Introduction

(a) In general. The regulations in this part are designated "Highway Motor Vehicle Use Tax Regulations". The regulations relate to the tax imposed by subchapter D of chapter 36 of the Internal Revenue Code of 1954 and to certain related administrative provisions of subtitle F of such Code. Subchapter D of chapter 36 imposes an excise tax on the use of certain highway motor vehicles on the public highways in the United States.

(b) Division of regulations. The regulations in this part are divided into three subparts. Subpart A contains provisions relating to the arrangement and numbering of the sections of the regulations in this part, general definitions and use of terms, and scope of the regulations. Subpart B relates to the provisions of the Code set forth in subchapter D of chapter 36 thereof (Tax on Use of Certain Vehicles). Subpart C relates to selected provisions of subtitle F of the Code (Procedure and Administration) which have special application to the tax imposed by subchapter D of chapter 36 of the Code.

(c) Arrangement and numbering. Each section of the regulations in Subparts B and C of this part is preceded by the section, subsection, or paragraph of

the Internal Revenue Code of 1954 which it interprets. The sections of the regulations can readily be distinguished from sections of the Code since:

(1) The sections of the regulations are printed in larger type;

(2) The sections of the regulations are preceded by a section symbol and the part number, arabic numeral 41 followed by a decimal point (§ 41.); and

(3) The sections of the Code are preceded by "Sec.".

Each section of the regulations setting forth law or regulations is designated by a number composed of the part number followed by a decimal point (41.) and the number of the corresponding provision of the Internal Revenue Code of 1954. In the case of a section setting forth regulations, this designation is followed by a hyphen (-) and a number identifying such section. For example, the section of the regulations setting forth section 4481 of the Internal Revenue Code of 1954 is designated § 41.4481, and the regulations pertaining to such section 4481 are designated § 41.4481-1, § 41.4481-2, and § 41.4481-3.

§ 41.0-2 General definitions and use of

terms.

As used in the regulations in this part, unless otherwise expressly indicated:

(a) The terms defined in the provisions of law contained in the regulations in this part shall have the meanings so assigned to them.

(b) The Internal Revenue Code of 1954 means the act approved August 16, 1954 (68A Stat.), entitled "An Act To revise the internal revenue laws of the United States", as amended.

(c) References to the "Internal Revenue Code" or the "Code" are references to the Internal Revenue Code of 1954.

(d) References to a section or other provision of law are references to a section or other provosion of the Internal Revenue Code of 1954.

(e) District director means district director of internal revenue. The term also includes the Director of International Operations in all cases where the authority to perform the functions which may be performed by a district director has been delegated to the Director of International Operations.

(f) Tax means the tax on the use of certain highway motor vehicles imposed by section 4481 of the Code.

(g) Highway Revenue Act of 1956

means Title II of the Act approved June 29, 1956 (70 Stat. 387).

(h) The cross references in the regulations in this part to other portions of the regulations, when the word "see" is used, are made only for convenience and shall be given no legal effect.

[T.D. 6216, 21 F.R. 9645, Dec. 6, 1956, as amended by T.D. 6743, 29 F.R. 7929, June 23, 1964]

§ 41.0-3 Scope of regulations.

The regulations in this part apply to the use after June 30, 1956, and before October 1, 1972, of certain highway motor vehicles on the public highways in the United States.

[T.D. 6743, 29 F.R. 7929, June 23, 1964]

Subpart B-Tax on Use of Certain Highway Motor Vehicles

§ 41.4481

Statutory provisions; imposition of tax.

SEC. 4481. Imposition of tax-(a) Imposition of tax. A tax is hereby imposed on the use of any highway motor vehicle which (together with the semitrailers and trailers customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle) has a taxable gross weight of more than 26,000 pounds, at the rate of $3.00 a year for each 1,000 pounds of taxable gross weight or fraction thereof. In the case of the taxable period beginning on July 1, 1972, and ending on September 30, 1972, the tax shall be at the rate of 75 cents for such period for each 1,000 pounds of taxable gross weight or fraction thereof.

(b) By whom paid. The tax imposed by this section shall be paid by the person in whose name the highway motor vehcile is, or is required to be, registered under the law of the State in which such vehicle is, or is required to be, registered, or, in the case the highway motor vehicle is owned by the United States, by the agency or instrumentality of the United States operating such vehicle.

(c) Proration of tax. If in any taxable period the first use of the highway motor vehicle is after the first month in such period, the tax shall be reckoned proportionately from the first day of the month in which such use occurs to and including the last day in such taxable period.

(d) One tax liability per period—(1) In general. To the extent that the tax imposed by this section is paid with respect to any highway motor vehicle for any taxable period, no further tax shall be imposed by this section for such taxable period with respect to such vehicle.

(2) Cross reference. For privilege of paying tax imposed by this section in installments, see section 6156.

(e) Period tax in effect. The tax imposed

(a) In general. A tax is imposed for each taxable period upon the use, at any time during such period, on the public highways in the United States of any highway motor vehicle which has a taxable gross weight in excess of 26,000 pounds. The tax is imposed upon the use of such a highway motor vehicle only if, at the time of the use of such vehicle, it is registered or required to be registered in the name of a person (whether or not such person is the person who uses the vehicle). See, however, § § 41.4483-1 and 41.4483-2, relating, respectively, to exemption from the tax in the case of highway motor vehicles used by a State or any political subdivision thereof and in the case of certain transit-type buses. For definition of the terms "registered", "highway motor vehicle", "taxable gross weight", "taxable period", and "use", see § § 41.4481-3, 41.4482(a)-1, 41.4482 (b)-1, and paragraphs (b) and (c) of § 41.4482 (c)−1, respectively.

(b) Rate of tax. The tax is computed on each 1,000 pounds of taxable gross weight or fraction thereof of each highway motor vehicle the use of which at any time during the taxable period is subject to the tax. Thus, any fraction of 1,000 pounds of taxable gross weight in excess of 26,000 pounds of taxable gross weight is treated as 1,000 pounds for purposes of the computation of the tax. Following are the rates of tax in effect for taxable periods after June 30, 1956:

(c) Computation of tax. (1) Except as provided in subparagraph (2) of this paragraph, the tax on the use of a particular highway motor vehicle for the taxable period is computed by multiplying the number of units (1,000 pounds or fraction thereof) of taxable gross weight of the vehicle by the rate of tax applicable for such period as shown in paragraph (b) of this section.

(2) If the first taxable use of a particular highway motor vehicle is made after the first month of the taxable period, the tax on the use of such vehicle for such taxable period is computed by multiplying the amount of tax that would be due for a full taxable period as computed under subparagraph (1) of this paragraph, by a fraction. Such fraction shall have as its numerator the number of months, including the month of first taxable use, that remain in the taxable period and as its denominator the number of months in the taxable period. An alternative method of proration of the tax for taxable periods commencing after June 30, 1961, is to multiply the number of units (1,000 pounds or fraction thereof) of taxable gross weight of the vehicle by the rate of 25 cents and multiply the resulting figure by the number of months (including the month of first taxable use) remaining in the taxable period. (See example (2) of paragraph (d) of this section.)

(3) Since the tax is measured from the first day of the month in which the first taxable use of a highway motor vehicle is made, the fact that the vehicle is later sold, destroyed, junked, or otherwise disposed of in the taxable period does not affect the computation of the tax on the use of such vehicle for such taxable period, or give rise to a right to refund or credit. Likewise, the fact that the use of a highway motor vehicle during the taxable period is discontinued or is of an exempt nature in a later part of the taxable period does not affect the computation of the tax or give rise to a right to refund or credit.

(d) Examples. The application of this section may be illustrated by the following examples:

Example (1). In the taxable period beginning July 1, 1960, the first taxable use of a particular highway motor vehicle, a bus, having a taxable gross weight of 29,400 pounds occurs on July 10, 1960, at which time the vehicle is registered in the name of X. A tax of $45 (30 x $1.50) is imposed on the use of such vehicle for such taxable period.