§ 41.0-1 Introduction.

PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES, last amended 2014-10-29

Official text from eCFR.gov, up to date as of 2026-10-22. Checked for changes every day.

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 and to certain associated administrative provisions.

Official text from the eCFR. The eCFR is an authoritative but unofficial editorial compilation; the Federal Register is the legal source.