Chapter 36.-CERTAIN OTHER EXCISE TAXES Sec. 4481. Imposition of tax. (a) Imposition of tax A tax is hereby imposed on the use of 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 $3.00 a year for each 1,000 pounds of taxable gross weight or fraction thereof. In the case of the taxable period beginning on July 1, 1979, and ending on September 30, 1979, the tax shall be at the rate of 75 cents for such period for each 1,000 pounds of taxable gross weight or fraction thereof. (b) By whom 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 taxable period the first use of the highway motor vehicle is after the first month in such period, the tax shall be reckoned proportionately from the first day of the month in which such use occurs to and including the last day in such taxable period. (d) One tax liability per period (1) In general.-To the extent that the tax imposed by this section is paid with respect to any highway motor vehicle for any taxable period, no further tax shall be imposed by this section for such taxable period with respect to such vehicle. (2) Cross reference. For privilege of paying tax imposed by this section in installments, see section 6156. (e) Period tax in effect The tax imposed by this section shall apply only to use before October 1, 1979. (Added June 29, 1956, ch. 462, title II, § 206(a), 70 Stat. 390, and amended June 29, 1961, Pub. L. 87-61, title II, § 203 (a), (b) (1), (2) (A), (B),75 Stat. 124; Dec. 31, 1970, Pub. L. 91-605, title III, § 303 (a) (7) and (8), 84 Stat. 1744; May 5, 1976, Pub. L. 94-280, title III, §§ 303(a) (7) and (8), 90 Stat. 456.) Sec. 4482. Definitions. (a) Highway motor vehicle For purposes of this subchapter, 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. (4) TAXABLE PERIOD.-The term "taxable period" means any year beginning before July 1, 1979, and the period which begins on July 1, 1979, and ends at the close of September 30, 1979. (Added June 29, 1956, c. 462, Title II, § 206 (a), 70 Stat. 390, and amended June 29, 1961, Pub. L. 87-61, Title II, § 203 (b) (2) (C), 75 Stat. 125; Dec. 31, 1970, Pub. L. 91-605, Title III, § 303 (a) (9), 84 Stat. 1744; May 5, 1976, Pub. L. 94-280, Title III, § 303 (a) (9), 90 Stat. 456.) Sec. 4483. Exemptions. (a) State and local governmental exemption Under regulations prescribed by the Secretary or his delegate, no tax shall be imposed by section 4481 on the use of any highway motor vehicle by any State or any political subdivision of a State. (b) Exemption for United States The Secretary may authorize exemption from the tax imposed by section 1481 as to the use by the United States of any particular highway motor vehicle, or class of highway motor vehicles, if he determines that the imposition of such tax with respect to such use will cause substantial burden or expense which can be avoided by granting tax exemption and that full benefit of such exemption, if granted, will accrue to the United States. (c) Certain transit-type buses Under regulations prescribed by the Secretary or his delegate, no tax shall be imposed by section 4481 on the use of any bus which is of the transit type (rather than of the intercity type) by a person who, for the last 3 months of the preceding year (or for such other period as the Secretary or his delegates may by regulations prescribe for purposes of this subsection). met the 60-percent passenger fare revenue test set forth in section 6421 (b) (2) as applied to the period prescribed for purposes of this subsection. (Added June 29, 1956, c. 462, Title II, § 206 (a), 70 Stat. 391.) Sec. 4484. Cross reference. For penalties and administrative provisions applicable to this subchapter, see subtitle F. (added June 29, 1956, c. 462, Title II, § 206(a), 70 Stat. 391.) Sec. 6156. Installment payments of tax on use of highway motor vehicles. (a) Privilege to pay tax in installments If the taxpayer files a return of the tax imposed by section 4481 or 4491 on or before the date prescribed for the filing of such return, he may elect to pay the tax shown on such return in equal installments in accordance with the following table: If liability is incurred in July, August, or September_. (b) Dates for paying installments The number of installments shall be 432 In the case of any tax payable in installments by reason of an election under subsection (a) (1) the first installment shall be paid on the date prescribed for payment of the tax, (2) the second installment shall be paid on or before the last day of the third month following the calendar quarter in which the liability was incurred, (3) the third installment (if any) shall be paid on or before the last day of the sixth month following the calendar quarter in which the liability was incurred, and (4) the fourth installment (if any) shall be paid on or before the last day of the ninth month following the calendar quarter in which the liability was incurred. (c) Proration of additional tax to installments If an election has been made under subsection (a) in respect of tax reported on a return filed by the taxpayer and tax required to be shown but not shown on such return is assessed before the date prescribed for payment of the last installment, the additional tax shall be prorated equally to the installments for which the election was made. That part of the additional tax so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as and as part of such installment. That part of the additional tax so prorated to any installment the date for payment of which has arrived shall be paid upon notice and demand from the Secretary or his delegate. (d) Acceleration of payments If the taxpayer does not pay any installment under this section on or before the date prescribed for its payment, the whole of the unpaid tax shall be paid upon notice and demand from the Secretary or his delegate. (e) Section inapplicable to certain liabilities This section shall not apply to any liability for tax incurred in— (1) April, May, or June of any year, or (2) July, August, or September of 1979, in the case of the tax imposed by section 4481. (Added Pub. L. 87-61, Title II, § 203(c) (1), June 29, 1961, 75 Stat. 124, and amended May 21, 1970, Pub. L. 91-258, Title II, § 206(b), 84 Stat. 245; Dec. 31, 1970, Pub. L. 91-605, Title III, § 303 (a) (10), 84 Stat. 1744; May 5, 1976, Pub. L. 94-280, Title III, § 303 (a) (10), 90 Stat. 456.) Sec. 6206. Special rules applicable to excessive claims under sections 6420, 6421, 6424, and 6427. Any portion of a payment made under section 6420, 6421, 6424, or 6427 which constitutes an excessive amount (as defined in section 6675 (b)), and any civil penalty provided by section 6675, may be assessed and collected. as if it were a tax imposed by section 4081 (with respect to payments under sections 6420 and 6421), 4091 (with respect to payments under section 6424), or 4041 (with respect to payments under section 6427) and as if the person who made the claim were liable for such tax. The period for assessing any such portion, and for assessing any such penalty, shall be 3 years from the last day prescribed for the filing of the claim under section 6420, 6421, 6424 or 6427 as the case may be. (Added Apr. 2, 1956, c. 160, § 4(b) (1), 70 Stat. 90, and amended June 29, 1956, c. 462, Title II, § 208 (d) (1), 70 Stat. 396; June 21, 1965, Pub. L. 89-44, Title II, § 202 (c) (2) (A), 79 Stat. 139; May 21, 1970, Pub. L. 91-258, Title II, § 207 (d) (3), 84 Stat. 248.) Sec. 6302. Mode or time of collection. (a) Establishment by regulations If the mode or time for collecting any tax is not provided for by this title, the Secretary or his delegate may establish the same by regulations. (b) Discretionary method Whether or not the method of collecting any tax imposed by chapters 21, 31, 32, 33, section 4481 of chapter 36, sections 4501 (a) or 4511 of chapter 37, or sections 4701 or 4721 of chapter 39 is specifically provided for by this title, any such tax may, under regulations prescribed by the Secretary or his delegate, be collected by means of returns, stamps, coupons, tickets, books, or such other reasonable devices or methods as may be necessary or helpful in securing a complete and proper collection of the tax. * (Aug. 16, 1954, ch. 736, 68A Stat. 775; June 29, 1956, ch. 462, title II, sec. 206(b), 70 Stat. 391.) Sec. 6412. Floor stocks refunds. (a) In general.— * (1) REPEALED.-Pub. L. 92-178, Title IV, § 401 (g) (5), Dec. 10, 1971, 85 Stat. 533. (2) TRUCKS AND BUSES, TIRES, TUBES, TREAD RUBBER, AND GASOLINE. Where before October 1, 1979, any article subject to the tax imposed by section 4061 (a) (1), 4071 (a) (1), (3) or (4), or 4081 has been sold by the manufacturer, producer, or importer and on such date is held by a dealer and has not been used and is intended for sale (or, in the case of tread rubber, is intended for sale or is held for use), there shall be credited or refunded (without interest) to the manufacturer, producer, or importer an amount equal to the difference between the tax paid by such manufacturer, producer, or importer on his sale of the article and the amount of tax made applicable to such article on and after October 1, 1979, if claim for such credit or refund is filed with the Secretary or his delegate on or before March 31, 1980, based upon a request submitted to the manufacturer, producer, or importer before January 1, 1980, by the dealer who held the article in respect of which the credit or refund is claimed, and, on or before March 31, 1980, reimbursment has been made to such dealer by such manufacturer, producer, or importer for the tax reduction on such article or written consent has been obtained from such dealer by allowance of such credit or refund. No credit or refund shall be allowable under this paragraph with respect to gasoline in retail stocks held at the place where intended to be sold at retail, nor with respect to gasoline held for sale by a producer or importer of gasoline. No credit or refund shall be allowable under this paragraph |