{"data":{"id":"us/26-cfr-41.0-1","jurisdiction":"us","citation":"26 CFR 41.0-1","heading":"-1 Introduction.","body":"The regulations in this part are designated “Highway Use Tax Regulations.” The regulations in this part relate to the tax on the use of certain highway vehicles imposed by section 4481 and to certain associated administrative provisions.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES","Subpart A—Introduction"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"7df19eb4c98fc6ffa799618612a251a7b43bab15136f98d9a36c219d15e15e1e","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-40.7701-1","next":"us/26-cfr-41.4481-1"},"notice":"GroundRules: Original legal text. Not legal advice."}