26 CFR § 41.0-1 - Introduction.

---
identifier: "/us/cfr/t26/s41.0-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 41.0-1 - Introduction."
title_number: 26
title_name: "Internal Revenue"
section_number: "41.0-1"
section_name: "Introduction."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "41"
part_name: "EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "41"
---


# 41.0-1 Introduction.

The regulations in this part are designated “Highway Use Tax Regulations.” The regulations in this part relate to the tax on the use of certain highway vehicles imposed by section 4481 and to certain associated administrative provisions.

[T.D. 8879, 65 FR 17153, Mar. 31, 2000]