26 C.F.R. § 41.4482(a)-1 Definition of highway motor vehicle.
Title 26 - Internal Revenue
(a) Highway motor vehicle. The term “highway motor vehicle” means any vehicle that is both: (1) A vehicle propelled by means of its own motor, whether such motor is powered by gasoline, diesel fuel, special motor fuels, electricity, or otherwise, and (2) A “highway vehicle” as defined in §48.4061(a)–1(d) of this chapter. (b) Treatment of certain excluded vehicles. Although trailers and semitrailers used in combination with highway trucks or truck-tractors are not vehicles the use of which is subject to the tax imposed by section 4481(a), trailers and semitrailers customarily used in combination with highway trucks or truck-tractors are taken into account in determining the taxable gross weight of the highway motor vehicle under §41.4482(b)–1, which is the base of the tax. [T.D. 7461, 42 FR 2671, Jan. 13, 1977, as amended by T.D. 8879, 65 FR 17153, Mar. 31, 2000]
Title 26: Internal Revenue
PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
Subpart B—Tax on Use of Certain Highway Motor Vehicles
§ 41.4482(a)-1 Definition of highway motor vehicle.
