---
kind: "section"
citation: "26 C.F.R. § 41.0-1"
title: "26"
number: "41.0-1"
heading: "Introduction."
url: "https://uscodex.org/cfr/26/41.0-1"
---

# §41.0-1. Introduction.


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](/cfr/26/4481.md) and to certain associated administrative provisions.


## Notes

### Amendments

[T.D. 8879, 65 FR 17153, Mar. 31, 2000]

### Authority

Authority: 26 U.S.C. 7805. Section 41.4482(b)-1 also issued under 26 U.S.C. 4482(b). Section 41.4483-1 also issued under 26 U.S.C. 4483(a). Section 41.4483-2 also issued under 26 U.S.C. 4483(c). Section 41.4483-3 also issued under 26 U.S.C. 4483(d). Section 41.6001-1 also issued under 26 U.S.C. 6001. Section 41.6001-2 also issued under 26 U.S.C. 6001. Section 41.6001-3 also issued under sec. 507, Public Law 100-17 (101 Stat. 260). Section 41.6011(a)-1 also issued under 26 U.S.C. 6011(a). Section 41.6060-1 also issued under 26 U.S.C. 6060(a). Section 41.6071(a)-1 also issued under 26 U.S.C. 6071 (a). Section 41.6091-1 also issued under 26 U.S.C. 6091(a). Section 41.6101-1 also issued under 26 U.S.C. 6101. Section 41.6109-1 also issued under 26 U.S.C. 6109(a). Section 41.6109-2 also issued under 26 U.S.C. 6109(a). Section 41.6151(a)-1 also issued under 26 U.S.C. 6151(a). Section 41.6695-1 also issued under 26 U.S.C. 6695(b)

### Source

Source: T.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

### Amendments

[T.D. 8879, 65 FR 17153, Mar. 31, 2000]