§4481. Imposition of tax — Inbound Citations
26 U.S.C. § 4481
Cited by 17 provisions in release 119-102.
Citations to 26 U.S.C. § 4481 as a whole
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(d) In the case of the taxable period which ends on September 30, 2029, 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.
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(a) Under regulations prescribed by the Secretary, no tax shall be imposed by section 4481 on the use of any highway motor vehicle by any State or any political subdivision of a State.
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(b) The Secretary of the Treasury may authorize exemption from the tax imposed by section 4481 as to the use by the United States of any particular highway motor vehicle, or class of highway motor vehicles, if he determines that the imposition of such tax with respect to such use will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States.
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(c) Under regulations prescribed by the Secretary, no tax shall be imposed by section 4481 on the use of any bus which is of the transit type (rather than of the intercity type) by a person who, for the last 3 months of the preceding year (or for such other period as the Secretary may by regulations prescribe for purposes of this subsection), met the 60-percent passenger fare revenue test set forth in section 6421(b)(2) (as in effect on the day before the date of the enactment of the Energy Tax Act of 1978) as applied to the period prescribed for purposes of this subsection.
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(A) If—(i) it is reasonable to expect that the use of any highway motor vehicle on public highways during any taxable period will be less than 5,000 miles, and(ii) the owner of such vehicle furnishes such information as the Secretary may by forms or regulations require with respect to the expected use of such vehicle,then the collection of the tax imposed by section 4481 with respect to the use of such vehicle shall be suspended during the taxable period.
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(2) If—(A) the collection of the tax imposed by section 4481 with respect to any highway motor vehicle is suspended under paragraph (1),(B) such vehicle is not used during the taxable period on public highways for more than 5,000 miles, and(C) except as otherwise provided in regulations, the owner of such vehicle furnishes such information as the Secretary may require with respect to the use of such vehicle during the taxable period,then no tax shall be imposed by section 4481 on the use of such vehicle for the taxable period.
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(A) the collection of the tax imposed by section 4481 with respect to any highway motor vehicle is suspended under paragraph (1),
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(A) the tax imposed by section 4481 is paid with respect to any highway motor vehicle for any taxable period, and
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(4) Under regulations prescribed by the Secretary, the owner of a highway motor vehicle with respect to which the collection of the tax imposed by section 4481 is suspended under paragraph (1) shall not be liable for the tax imposed by section 4481 (and the new owner shall be liable for such tax) with respect to such vehicle if—(A) such vehicle is transferred to a new owner,(B) such suspension is in effect at the time of such transfer, and(C) the old owner furnishes such information as the Secretary by forms and regulations requires with respect to the transfer of such vehicle.
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(e) The tax imposed by section 4481 shall be reduced by 25 percent with respect to any highway motor vehicle if—(1) the exclusive use of such vehicle during any taxable period is the transportation, to and from a point located on a forested site, of products harvested from such forested site, and(2) such vehicle is registered (under the laws of the State in which such vehicle is required to be registered) as a highway motor vehicle used in the transportation of harvested forest products.
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(g) No tax shall be imposed by section 4481 on the use of any vehicle described in section 4053(8).
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(1) No tax shall be imposed by section 4481 on the use of any qualified blood collector vehicle by a qualified blood collector organization.
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(3) Returns and return information with respect to taxes imposed by section 4481 shall be open to inspection by or disclosure to officers and employees of United States Customs and Border Protection of the Department of Homeland Security whose official duties require such inspection or disclosure for purposes of administering such section.
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(b) Whether or not the method of collecting any tax imposed by chapter 21, 31, 32, or 33, or by section 4481 is specifically provided for by this title, any such tax may, under regulations prescribed by the Secretary, be collected by means of returns, stamps, coupons, tickets, books, or such other reasonable devices or methods as may be necessary or helpful in securing a complete and proper collection of the tax.
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(E) section 4481 (relating to tax on use of certain vehicles).
Citations to §4481(a)
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(d) In the case of the taxable period which ends on September 30, 2029, 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.
Citations to §4481(b)
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(6) For purposes of this subsection, the term “owner” means, with respect to any highway motor vehicle, the person described in section 4481(b).