26 CFR § 48.6421-0 - Off-highway business use.

---
identifier: "/us/cfr/t26/s48.6421-0"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 48.6421-0 - Off-highway business use."
title_number: 26
title_name: "Internal Revenue"
section_number: "48.6421-0"
section_name: "Off-highway business use."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "48"
part_name: "MANUFACTURERS AND RETAILERS EXCISE TAXES"
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, unless otherwise noted."
cfr_part: "48"
---


# 48.6421-0 Off-highway business use.

For purposes of the regulations under section 6421, after March 31, 1983, the term “off-highway business use” is used in lieu of the term “qualified business use” and has the same meaning as “qualified business use” under § 48.6421-4(b).

[T.D. 8043, 50 FR 32039, Aug. 8, 1985]