26 CFR § 41.4483-1 - State exemption.

---
identifier: "/us/cfr/t26/s41.4483-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 41.4483-1 - State exemption."
title_number: 26
title_name: "Internal Revenue"
section_number: "41.4483-1"
section_name: "State exemption."
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: "2026-03-24"
last_updated: "2026-03-24"
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"
---


# 41.4483-1 State exemption.

Use of a highway motor vehicle by a State is exempt from the tax imposed by section 4481. For this purpose, the term *use by a State* means the operation by a State on the public highways in the United States of any highway motor vehicle, whether or not such highway motor vehicle is owned by the State.

[T.D. 8879, 65 FR 17154, Mar. 31, 2000]