Source: https://www.law.cornell.edu/uscode/text/26/4482
Timestamp: 2016-07-25 06:23:57
Document Index: 717352078

Matched Legal Cases: ['§ 4482', '§\u202f4482', '§\u202f206', '§\u202f203', '§\u202f303', '§\u202f303', '§\u202f1904', '§\u202f502', '§\u202f513', '§\u202f502', '§\u202f11211', '§\u202f8002', '§\u202f9002', '§\u202f9', '§\u202f11101', '§\u202f142', '§\u202f402', '§\u202f402', '§\u202f40102', '§\u202f40102', '§\u202f1', '§\u202f40102', '§\u202f513', '§\u202f516', '§\u202f513', '§\u202f513', '§\u202f1904', '§\u202f40102']

26 U.S. Code § 4482 - Definitions | US Law | LII / Legal Information Institute
§ 4482.
(b) Taxable gross weightFor purposes of this subchapter, the term “taxable gross weight” when used with respect to any highway motor vehicle, means the sum of—
(c) Other definitions and special ruleFor purposes of this subchapter—
The term “taxable period” means any year beginning before July 1, 2017, and the period which begins on July 1, 2017, and ends at the close of September 30, 2017.
In the case of the taxable period which ends on September 30, 2017, 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.
(Added June 29, 1956, ch. 462, title II, § 206(a), 70 Stat. 390; amended Pub. L. 87–61, title II, § 203(b)(2)(C), June 29, 1961, 75 Stat. 125; Pub. L. 91–605, title III, § 303(a)(9), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 94–280, title III, § 303(a)(9), May 5, 1976, 90 Stat. 456; Pub. L. 94–455, title XIX, §§ 1904(c), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1818, 1834; Pub. L. 95–599, title V, § 502(a)(8), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 97–424, title V, §§ 513(c), (e), 516(a)(4), Jan. 6, 1983, 96 Stat. 2179, 2182; Pub. L. 100–17, title V, § 502(a)(5), Apr. 2, 1987, 101 Stat. 256; Pub. L. 101–508, title XI, § 11211(c)(5), Nov. 5, 1990, 104 Stat. 1388–426; Pub. L. 102–240, title VIII, § 8002(a)(5), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 105–178, title IX, § 9002(a)(1)(H), (I), June 9, 1998, 112 Stat. 499; Pub. L. 109–14, § 9(c)(2), (3), May 31, 2005, 119 Stat. 336; Pub. L. 109–59, title XI, § 11101(a)(2)(B), (C), Aug. 10, 2005, 119 Stat. 1944; Pub. L. 112–30, title I, § 142(b)(2), Sept. 16, 2011, 125 Stat. 356; Pub. L. 112–102, title IV, § 402(b)(2), Mar. 30, 2012, 126 Stat. 282; Pub. L. 112–140, title IV, § 402(e), June 29, 2012, 126 Stat. 403; Pub. L. 112–141, div. D, title I, § 40102(b)(1)(B), (2)(A), July 6, 2012, 126 Stat. 845.)
2012—Subsec. (c)(4). Pub. L. 112–141, § 40102(b)(2)(A), amended par. (4) generally. Prior to amendment, text read as follows: “The term ‘taxable period’ means any year beginning before July 1, 2013, and the period which begins on July 1, 2013, and ends at the close of September 30, 2013.”
Pub. L. 112–140, §§ 1(c), 402(e), temporarily amended par. (4) generally, resulting in text identical to that after amendment by Pub. L. 112–102. See Amendment and Effective and Termination Dates of 2012 Amendment notes below.
Pub. L. 112–102 substituted “2013” for “2012” wherever appearing.
Subsec. (d). Pub. L. 112–141, § 40102(b)(1)(B), substituted “2017” for “2013”.
Pub. L. 112–102 substituted “2013” for “2012”.
1983—Subsec. (c). Pub. L. 97–424, § 513(c)(2), inserted “and special rule” in heading.
Subsec. (c)(4). Pub. L. 97–424, § 516(a)(4), substituted “1988” for “1984” wherever appearing.
Subsec. (c)(5). Pub. L. 97–424, § 513(c)(1), added par. (5).
Subsec. (d). Pub. L. 97–424, § 513(e), added subsec. (d).
Subsec. (c)(1). Pub. L. 94–455, § 1904(c), substituted “State and the District of Columbia” for “State, a Territory of the United States, and the District of Columbia”.
Pub. L. 112–141, div. D, title I, § 40102(b)(2)(B), July 6, 2012, 126 Stat. 845, provided that: “The amendment made by this paragraph [amending this section] shall take effect as if included in the amendments made by section 142 of the Surface Transportation Extension Act of 2011, Part II [Pub. L. 112–30].”