[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4061(a)-3]

[Page 98]
 
                       TITLE 26--INTERNAL REVENUE
 
                  CHAPTER I--INTERNAL REVENUE SERVICE,
                       DEPARTMENT OF THE TREASURY
                               (Continued)
 
PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
 Subpart H--Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
 
Sec. 48.4061(a)-3  Definitions.

    For purposes of the tax imposed by section 4061, unless otherwise 
expressly indicated:
    (a) Automobile truck. The term ``automobile truck'' includes 
automobile buses, and truck and bus trailers and semitrailers.
    (b) Other automobile. The term ``other automobile'' means all 
automobiles other than automobile trucks, and includes trailers and 
semitrailers suitable for use in connection with passenger automobiles, 
but does not include house trailers.
    (c) Tractor. The term ``tractor'' means any tractor chiefly used for 
highway transportation in combination with a trailer or semitrailer.