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PUBLIC LAW 627-JUNE 29, 1956
[70 S T A T.
"Subchapter D—Tax on Use of Certain Vehicles "Sec. 4481. Imposition of tax. "Sec. 4482. Definitions. "Sec. 4483. Exemptions. "Sec. 4484. Cross reference. "SEC. 4481. IMPOSITION OF TAX. " (a) IMPOSITION OF TAX.—A tax is hereby imposed on the use of
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any highway motor vehicle which (together with the semitrailers and trailers customarily used in connection with highway motor vehicles of the same type as such highway motor vehicle) has a taxable gross weight of more than 26,000 pounds, at the rate of $1.50 a year for each 1,000 pounds of taxable gross weight or fraction thereof. " (b) BY W H O M PAID,—The tax imposed by this section shall be paid by the person in whose name the highway motor vehicle is, or is required to be, registered under the law of the State in which such vehicle is, or is required to be, registered, or, in case the highway motor vehicle is owned by the United States, by the agency or instrumentality of the United States operating such vehicle. "(c) PRORATION OF TAX.—If in any year the first use of the highway motor vehicle is after July 31, the tax shall be reckoned proportionately from the first day of the month in which such use occurs to and including the 30th day of June following. " (d) O N E PAYMENT P E R YEAR.—If the tax imposed by this section is paid with respect to any highway motor vehicle for any year, no further tax shall be imposed by this section for such year with respect to such vehicle. "(e) PERIOD TAX IN EFFECT.—The tax imposed by this section shall apply only to use after June 30, 1956, and before July 1, 1972. "SEC. 4482. DEFINITIONS. " (a) HIGHWAY MOTOR VEHICLE.—For purposes of this subchapter,
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the term 'highway motor vehicle' means any motor vehicle which is a highway vehicle. "(b) TAXABLE GROSS WEIGHT.—For purposes of this subchapter, the term 'taxable gross weight', when used with respect to any highway motor vehicle, means the sum of— "(1) the actual unloaded weight of— " (A) such highway motor vehicle fully equipped for service, and " (B) 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 "(2) 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). Taxable gross weight shall be determined under regulations prescribed by the Secretary or his delegate (which regulations may include formulas or other methods for determining the taxable gross weight of vehicles by classes, specifications, or otherwise). "(c) OTHER DEFINITIONS,—For purposes of this subchapter— "(1) STATE.—The term 'State' means a State, a Territory of the United States, and the District of Columbia. "(2) YEAR.—The term 'year'means the one-year period beginning on July 1, " (3) USE.—The term 'use' means use in the United States on the public highways.
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