CFR 26-41.4483-2014
国内税收. 第41部分:消费税在某些高速公路机动车的使用. 第B子部分:消费税在某些高速公路机动车的使用. 第41.4483节:1-7.

Internal revenue.Part41:Excise tax on use of certain highway motor vehicles.SubpartB:Tax on use of certain highway motor vehicles. Section41.4483:1-7.

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标准号

CFR 26-41.4483-2014

发布

2014年

发布单位

US-CFR-file

当前最新

CFR 26-41.4483-2014

 

 

适用范围

(a) Suspension of tax—(1) In general. Liability for the tax imposed by section 4481(a) is suspended during a taxable period if it is reasonable to expect that the vehicle will be used for 5,000 or fewer miles on public highways during such taxable period and the owner furnishes in the time and manner required the information required under paragraph (a)(2) of this section. See paragraph (g) of this section regarding special rules for agricultural vehicles. See § 41.4482(c)–1(c) for the meaning of ‘‘use’’ on the public highways.

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