26 C.F.R. § 41.4483-1 State exemption.
Title 26 - Internal Revenue
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. [T.D. 8879, 65 FR 17154, 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
§ 41.4483-1 State exemption.
