US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 4482

Definitions

(a)

Highway motor vehicle

For purposes of this subchapter, the term “highway motor vehicle” means any motor vehicle which is a highway vehicle.

(b)

Taxable gross weight

For purposes of this subchapter, the term “taxable gross weight”, when used with respect to any highway motor vehicle, means the sum of—
(1)
the actual unloaded weight of—
(A)
such highway motor vehicle fully equipped for service, and
(B)
the semitrailers and trailers (fully equipped for service) customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle, and
(2)
the weight of the maximum load customarily carried on highway motor vehicles of the same type as such highway motor vehicle and on the semitrailers and trailers referred to in paragraph (1)(B).
Taxable gross weight shall be determined under regulations prescribed by the Secretary (which regulations may include formulas or other methods for determining the taxable gross weight of vehicles by classes, specifications, or otherwise).
(c)

Other definitions and special rule

For purposes of this subchapter—
(1)

State

The term “State” means a State and the District of Columbia.

(2)

Year

The term “year” means the one-year period beginning on July 1.

(3)

Use

The term “use” means use in the United States on the public highways.

(4)

Taxable period

The term “taxable period” means any year beginning before , and the period which begins on , and ends at the close of .

(5)

Customary use

A semitrailer or trailer shall be treated as customarily used in connection with a highway motor vehicle if such vehicle is equipped to tow such semitrailer or trailer.

(d)

Special rule for taxable period in which termination date occurs

In the case of the taxable period which ends on , the amount of the tax imposed by section 4481 with respect to any highway motor vehicle shall be determined by reducing each dollar amount in the table contained in section 4481(a) by 75 percent.

June 29, 1956, ch. 46270 Stat. 390Pub. L. 87–61, title II, § 203(b)(2)(C)75 Stat. 125Pub. L. 91–605, title III, § 303(a)(9)84 Stat. 1744Pub. L. 94–280, title III, § 303(a)(9)90 Stat. 456Pub. L. 94–455, title XIX90 Stat. 1818Pub. L. 95–599, title V, § 502(a)(8)92 Stat. 2756Pub. L. 97–424, title V96 Stat. 2179Pub. L. 100–17, title V, § 502(a)(5)101 Stat. 256Pub. L. 101–508, title XI, § 11211(c)(5)104 Stat. 1388–426Pub. L. 102–240, title VIII, § 8002(a)(5)105 Stat. 2203Pub. L. 105–178, title IX, § 9002(a)(1)(H)112 Stat. 499Pub. L. 109–14, § 9(c)(2)119 Stat. 336Pub. L. 109–59, title XI, § 11101(a)(2)(B)119 Stat. 1944Pub. L. 112–30, title I, § 142(b)(2)125 Stat. 356Pub. L. 112–102, title IV, § 402(b)(2)126 Stat. 282Pub. L. 112–140, title IV, § 402(e)126 Stat. 403Pub. L. 112–141, div. D, title I, § 40102(b)(1)(B)126 Stat. 845Pub. L. 114–94, div. C, title XXXI, § 31102(b)(2)129 Stat. 1727Pub. L. 117–58, div. H, title I, § 80102(b)(2)135 Stat. 1327(Added , title II, § 206(a), ; amended , , ; , , ; , , ; , §§ 1904(c), 1906(b)(13)(A), , , 1834; , , ; , §§ 513(c), (e), 516(a)(4), , , 2182; , , ; , , ; , , ; , (I), , ; , (3), , ; , (C), , ; , , ; , , ; , , ; , (2)(A), , ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 117–582021—Subsecs. (c)(4), (d). substituted “2029” for “2023” wherever appearing.

Pub. L. 114–942015—Subsecs. (c)(4), (d). substituted “2023” for “2017” wherever appearing.

Pub. L. 112–141, § 40102(b)(2)(A)2012—Subsec. (c)(4). , amended par. (4) generally. Prior to amendment, text read as follows: “The term ‘taxable period’ means any year beginning before , and the period which begins on , and ends at the close of .”

Pub. L. 112–140Pub. L. 112–102, §§ 1(c), 402(e), temporarily amended par. (4) generally, resulting in text identical to that after amendment by . See Amendment and Effective and Termination Dates of 2012 Amendment notes below.

Pub. L. 112–102 substituted “2013” for “2012” wherever appearing.

Pub. L. 112–141, § 40102(b)(1)(B)Subsec. (d). , substituted “2017” for “2013”.

Pub. L. 112–102 substituted “2013” for “2012”.

Pub. L. 112–302011—Subsecs. (c)(4), (d). substituted “2012” for “2011” wherever appearing.

Pub. L. 109–592005—Subsecs. (c)(4), (d). substituted “2011” for “2006” wherever appearing.

Pub. L. 109–14 substituted “2006” for “2005” wherever appearing.

Pub. L. 105–1781998—Subsecs. (c)(4), (d). substituted “2005” for “1999” wherever appearing.

Pub. L. 102–2401991—Subsecs. (c)(4), (d). substituted “1999” for “1995” wherever appearing.

Pub. L. 101–5081990—Subsecs. (c)(4), (d). substituted “1995” for “1993” wherever appearing.

Pub. L. 100–171987—Subsecs. (c)(4), (d). substituted “1993” for “1988” wherever appearing.

Pub. L. 97–424, § 513(c)(2)1983—Subsec. (c). , inserted “and special rule” in heading.

Pub. L. 97–424, § 516(a)(4)Subsec. (c)(4). , substituted “1988” for “1984” wherever appearing.

Pub. L. 97–424, § 513(c)(1)Subsec. (c)(5). , added par. (5).

Pub. L. 97–424, § 513(e)Subsec. (d). , added subsec. (d).

Pub. L. 95–5991978—Subsec. (c)(4). substituted “1984” for “1979” wherever appearing.

Pub. L. 94–455, § 1906(b)(13)(A)1976—Subsec. (b). , struck out “or his delegate” after “Secretary”.

Pub. L. 94–455, § 1904(c)Subsec. (c)(1). , substituted “State and the District of Columbia” for “State, a Territory of the United States, and the District of Columbia”.

Pub. L. 94–280Subsec. (c)(4). substituted “1979” for “1977” wherever appearing.

Pub. L. 91–6051970—Subsec. (c)(4). substituted “1977” for “1972” wherever appearing.

Pub. L. 87–611961—Subsec. (c)(4). added par. (4).

Statutory Notes and Related Subsidiaries

Effective Date of 2021 Amendment

Pub. L. 117–58section 80102(f) of Pub. L. 117–58section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 2015 Amendment

Pub. L. 114–94section 31102(f) of Pub. L. 114–94section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective and Termination Dates of 2012 Amendment

Pub. L. 112–141, div. D, title I, § 40102(b)(2)(B)126 Stat. 845

Pub. L. 112–30“The amendment made by this paragraph [amending this section] shall take effect as if included in the amendments made by section 142 of the Surface Transportation Extension Act of 2011, Part II [].”
, , , provided that:

section 40102(b)(1)(B) of Pub. L. 112–141section 40102(f) of Pub. L. 112–141section 4041 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 112–140Pub. L. 112–140Pub. L. 112–141Pub. L. 112–140section 1(c) of Pub. L. 112–140section 101 of Title 23Amendment by to cease to be effective on , with text as amended by to revert back to read as it did on the day before , and amendments by to be executed as if had not been enacted, see , set out as a note under , Highways.

Pub. L. 112–140section 402 of Pub. L. 112–102section 402(f)(2) of Pub. L. 112–140section 4041 of this titleAmendment by effective as if included in , see , set out as a note under .

Pub. L. 112–102section 402(f) of Pub. L. 112–102section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 2011 Amendment

Pub. L. 112–30section 142(f) of Pub. L. 112–30section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1983 Amendment

Pub. L. 97–424section 513(f) of Pub. L. 97–424section 4481 of this titleAmendment by section 513(c), (e) of effective , see , set out as a note under .

Effective Date of 1976 Amendment

section 1904(c) of Pub. L. 94–455section 1904(d) of Pub. L. 94–455section 4041 of this titleAmendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .

Effective Date of 1961 Amendment

Pub. L. 87–61section 208 of Pub. L. 87–61section 4041 of this titleAmendment by effective , see , set out as a note under .

Special Rules in the Case of Small Owner-Operators

section 513(c) of Pub. L. 97–424section 513(f)(2) of Pub. L. 97–424section 901(b)(2) of Pub. L. 98–369section 4481 of this titleAmendment by effective , in the case of a small owner-operator, notwithstanding , see , set out as a note under .