{"data":{"id":"us/26-cfr-41.4482-a-1","jurisdiction":"us","citation":"26 CFR 41.4482(a)-1","heading":"(a)-1 Definition of highway motor vehicle.","body":"(a) Highway motor vehicle. The term “highway motor vehicle” means any vehicle that is both:\n(1) A vehicle propelled by means of its own motor, whether such motor is powered by gasoline, diesel fuel, special motor fuels, electricity, or otherwise, and\n(2) A “highway vehicle” as defined in § 48.4061(a)-1(d) of this chapter.\n(b) Treatment of certain excluded vehicles. Although trailers and semitrailers used in combination with highway trucks or truck-tractors are not vehicles the use of which is subject to the tax imposed by section 4481(a), trailers and semitrailers customarily used in combination with highway trucks or truck-tractors are taken into account in determining the taxable gross weight of the highway motor vehicle under § 41.4482(b)-1, which is the base of the tax.","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 B—Tax on Use of Certain Highway Motor Vehicles"],"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":"afb71fe20e1ddbde30400011cfb6949c12d8419d73f483917c4a98c10c8dcac9","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-41.4481-3","next":"us/26-cfr-41.4482-b-1"},"notice":"GroundRules: Original legal text. Not legal advice."}