26 U.S.C. § 4482: Definitions

For purposes of this subchapter, the term “highway motor vehicle” means any motor vehicle which is a highway vehicle. such highway motor vehicle fully equipped for service, and the semitrailers and trailers (fully equipped for service) customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle, and the weight of the maximum load customarily carried on highway motor vehicles of the same type as such highway motor vehicle and on the semitrailers and trailers referred to in paragraph (1)(B). The term “State” means a State and the District of Columbia. The term “year” means the one-year period beginning on July 1. The term “use” means use in the United States on the public highways. The term “taxable period” means any year beginning before July 1, 2029 , and the period which begins on July 1, 2029 , and ends at the close of September 30, 2029 . A semitrailer or trailer shall be treated as customarily used in connection with a highway motor vehicle if such vehicle is equipped to tow such semitrailer or trailer. In the case of the taxable period which ends on September 30, 2029 , the amount of the tax imposed by section 4481 with respect to any highway motor vehicle shall be determined by reducing each dollar amount in the table contained in section 4481(a) by 75 percent.