{"data":{"id":"us/26-cfr-41.4483-1","jurisdiction":"us","citation":"26 CFR 41.4483-1","heading":"-1 State exemption.","body":"Use of a highway motor vehicle by a State is exempt from the tax imposed by section 4481. For this purpose, the term use by a State means the operation by a State on the public highways in the United States of any highway motor vehicle, whether or not such highway motor vehicle is owned by the State.","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":"f905f6870537529e39d0125155b26b94660d45d4b5456acefca3dea56c9d5672","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-41.4482-c-1","next":"us/26-cfr-41.4483-2"},"notice":"GroundRules: Original legal text. Not legal advice."}