§ 41.4483-1 State exemption.
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.
Use of a highway motor vehicle by a State is exempt from the tax imposed by section 4481. For this purpose, the term use by a State means the operation by a State on the public highways in the United States of any highway motor vehicle, whether or not such highway motor vehicle is owned by the State.