[Code of Federal Regulations]

[Title 26, Volume 16]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 26CFR48.4061(a)-3]



[Page 89]

 

                       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.