---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchD/part41"
level: "part"
label: "Part 41"
heading: "Excise Tax on Use of Certain Highway Motor Vehicles"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchD-part41"
sections_count: 31
---

# Part 41 — Excise Tax on Use of Certain Highway Motor Vehicles

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter D — Miscellaneous Excise Taxes

## Contents

- [Subpart A — Introduction](/cfr/26/chI-subchD-part41-subpartA.md)
- [Subpart B — Tax on Use of Certain Highway Motor Vehicles](/cfr/26/chI-subchD-part41-subpartB.md)
- [Subpart C — Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles](/cfr/26/chI-subchD-part41-subpartC.md)