Title 26 — Internal Revenue CodeRelease 119-73
§4482 Definitions
Title 26 › Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 36— - CERTAIN OTHER EXCISE TAXES › Subchapter Subchapter D— - Tax on Use of Certain Vehicles › § 4482
Summary
Sets simple meanings for words used in the highway vehicle tax rules and applies a one-time cut to the tax amounts for a short 2029 period. "Highway motor vehicle" means any motor vehicle that is a highway vehicle. "Taxable gross weight" is the vehicle’s empty weight fully ready for service, plus the empty weight of the trailers or semitrailers normally used with that type of vehicle, plus the weight of the usual maximum load carried. "State" includes a State and the District of Columbia. "Year" starts on July 1. "Use" means using the vehicle on public roads in the United States. "Taxable period" means any year starting before July 1, 2029, and the period from July 1, 2029, through September 30, 2029. A trailer or semitrailer is treated as normally used with a vehicle if the vehicle can tow it. For the taxable period ending September 30, 2029, every dollar amount in the tax table used to set the tax is reduced by 75 percent.
Full Legal Text
Title 26, §4482
Internal Revenue Code — Source: USLM XML via OLRC
(a)For purposes of this subchapter, the term “highway motor vehicle” means any motor vehicle which is a highway vehicle.
(b)For purposes of this subchapter, the term “taxable gross weight”, when used with respect to any highway motor vehicle, means the sum of—
(1)the actual unloaded weight of—
(A)such highway motor vehicle fully equipped for service, and
(B)the semitrailers and trailers (fully equipped for service) customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle, and
(2)the weight of the maximum load customarily carried on highway motor vehicles of the same type as such highway motor vehicle and on the semitrailers and trailers referred to in paragraph (1)(B).
(c)For purposes of this subchapter—
(1)The term “State” means a State and the District of Columbia.
(2)The term “year” means the one-year period beginning on July 1.
(3)The term “use” means use in the United States on the public highways.
(4)The term “taxable period” means any year beginning before July 1, 2029, and the period which begins on July 1, 2029, and ends at the close of September 30, 2029.
(5)A semitrailer or trailer shall be treated as customarily used in connection with a highway motor vehicle if such vehicle is equipped to tow such semitrailer or trailer.
(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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2021—Subsecs. (c)(4), (d). Pub. L. 117–58 substituted “2029” for “2023” wherever appearing. 2015—Subsecs. (c)(4), (d). Pub. L. 114–94 substituted “2023” for “2017” wherever appearing. 2012—Subsec. (c)(4). Pub. L. 112–141, § 40102(b)(2)(A), amended par. (4) generally. Prior to amendment, text read as follows: “The term ‘taxable period’ means any year beginning before
July 1, 2013, and the period which begins on
July 1, 2013, and ends at the close of
September 30, 2013.” Pub. L. 112–140, §§ 1(c), 402(e), temporarily amended par. (4) generally, resulting in text identical to that after amendment by Pub. L. 112–102. See Amendment and Effective and Termination Dates of 2012 Amendment notes below. Pub. L. 112–102 substituted “2013” for “2012” wherever appearing. Subsec. (d). Pub. L. 112–141, § 40102(b)(1)(B), substituted “2017” for “2013”. Pub. L. 112–102 substituted “2013” for “2012”. 2011—Subsecs. (c)(4), (d). Pub. L. 112–30 substituted “2012” for “2011” wherever appearing. 2005—Subsecs. (c)(4), (d). Pub. L. 109–59 substituted “2011” for “2006” wherever appearing. Pub. L. 109–14 substituted “2006” for “2005” wherever appearing. 1998—Subsecs. (c)(4), (d). Pub. L. 105–178 substituted “2005” for “1999” wherever appearing. 1991—Subsecs. (c)(4), (d). Pub. L. 102–240 substituted “1999” for “1995” wherever appearing. 1990—Subsecs. (c)(4), (d). Pub. L. 101–508 substituted “1995” for “1993” wherever appearing. 1987—Subsecs. (c)(4), (d). Pub. L. 100–17 substituted “1993” for “1988” wherever appearing. 1983—Subsec. (c). Pub. L. 97–424, § 513(c)(2), inserted “and special rule” in heading. Subsec. (c)(4). Pub. L. 97–424, § 516(a)(4), substituted “1988” for “1984” wherever appearing. Subsec. (c)(5). Pub. L. 97–424, § 513(c)(1), added par. (5). Subsec. (d). Pub. L. 97–424, § 513(e), added subsec. (d). 1978—Subsec. (c)(4). Pub. L. 95–599 substituted “1984” for “1979” wherever appearing. 1976—Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. Subsec. (c)(1). Pub. L. 94–455, § 1904(c), substituted “State and the District of Columbia” for “State, a Territory of the United States, and the District of Columbia”. Subsec. (c)(4). Pub. L. 94–280 substituted “1979” for “1977” wherever appearing. 1970—Subsec. (c)(4). Pub. L. 91–605 substituted “1977” for “1972” wherever appearing. 1961—Subsec. (c)(4). Pub. L. 87–61 added par. (4).
Statutory Notes and Related Subsidiaries
Effective Date
of 2021 AmendmentAmendment by Pub. L. 117–58 effective Oct. 1, 2021, see section 80102(f) of Pub. L. 117–58, set out as a note under section 4041 of this title.
Effective Date
of 2015 AmendmentAmendment by Pub. L. 114–94 effective Oct. 1, 2016, see section 31102(f) of Pub. L. 114–94, set out as a note under section 4041 of this title. Effective and Termination Dates of 2012 Amendment Pub. L. 112–141, div. D, title I, § 40102(b)(2)(B), July 6, 2012, 126 Stat. 845, provided that: “The amendment made by this paragraph [amending this section] shall take effect as if included in the
Amendments
made by section 142 of the Surface Transportation Extension Act of 2011, Part II [Pub. L. 112–30].” Amendment by section 40102(b)(1)(B) of Pub. L. 112–141 effective
July 1, 2012, see section 40102(f) of Pub. L. 112–141, set out as a note under section 4041 of this title. Amendment by Pub. L. 112–140 to cease to be effective on
July 6, 2012, with text as amended by Pub. L. 112–140 to revert back to read as it did on the day before
June 29, 2012, and
Amendments
by Pub. L. 112–141 to be executed as if Pub. L. 112–140 had not been enacted, see section 1(c) of Pub. L. 112–140, set out as a note under section 101 of Title 23, Highways. Amendment by Pub. L. 112–140 effective as if included in section 402 of Pub. L. 112–102, see section 402(f)(2) of Pub. L. 112–140, set out as a note under section 4041 of this title. Amendment by Pub. L. 112–102 effective Apr. 1, 2012, see section 402(f) of Pub. L. 112–102, set out as a note under section 4041 of this title.
Effective Date
of 2011 AmendmentAmendment by Pub. L. 112–30 effective Oct. 1, 2011, see section 142(f) of Pub. L. 112–30, set out as a note under section 4041 of this title.
Effective Date
of 1983 AmendmentAmendment by section 513(c), (e) of Pub. L. 97–424 effective July 1, 1984, see section 513(f) of Pub. L. 97–424, set out as a note under section 4481 of this title.
Effective Date
of 1976 AmendmentAmendment by section 1904(c) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title.
Effective Date
of 1961 AmendmentAmendment by Pub. L. 87–61 effective
July 1, 1961, see section 208 of Pub. L. 87–61, set out as a note under section 4041 of this title. Special Rules in the Case of Small Owner-OperatorsAmendment by section 513(c) of Pub. L. 97–424 effective
July 1, 1984, in the case of a small owner-operator, notwithstanding section 513(f)(2) of Pub. L. 97–424, see section 901(b)(2) of Pub. L. 98–369, set out as a note under section 4481 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 4482
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73