GroundRules
26 CFR 48.4061(a)-3: (a)-3 Definitions.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
- Subpart H—Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
For purposes of the tax imposed by section 4061, unless otherwise expressly indicated:
(a) Automobile truck. The term “automobile truck” includes automobile buses, and truck and bus trailers and semitrailers.
(b) Other automobile. The term “other automobile” means all automobiles other than automobile trucks, and includes trailers and semitrailers suitable for use in connection with passenger automobiles, but does not include house trailers.
(c) Tractor. The term “tractor” means any tractor chiefly used for highway transportation in combination with a trailer or semitrailer.
Collected 2026-08-27T02:25:11Z. Source file · JSON