Rev. Rul. 57-499

The Internal Revenue Service has been asked whether the highway motor vehicle use tax may be computed on the basis of the actual gross maximum weight of a particular vehicle rather than the taxable gross weight assigned to it in the schdule of taxable gross weights set forth in the Highway Motor Vehicle Use Tax Regulations.

Section 4481(a) of the Internal Revenue Code of 1954 imposes a tax on the use of any highway motor vehicle which has a taxable gross weight of more than 26,000 pounds.

Section 4482(b) of the Code provides as follows:

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 rgulations may include formulas or other methods for determining the taxable gross weight of vehicles by classes, specifications, or otherwise).

It will be noted that section 4482(b) of the Code provides that the taxable gross weight shall be determined under regulations prescribed by the Secretary of the Treasury or his delegate and that such regulations may include formulas or other methods for determining the taxable gross weight of vehicles by classes, specifications, or otherwise.

Pursuant to the authority granted in section 4482(b) of the Code, a schedule of taxable gross weights is set forth in section 41.4482(b)-1(c) of the regulations. Highway motor vehicles are classified under this schedule according to the number of axles, the actual unloaded weight, and the type of vehicle (whether equipped for use as a single unit or in combinations).

Accordingly, it is held that the tax imposed by section 4481 of the Code must be computed in accordance with the schedule of taxable gross weights set forth in section 41.4482(b)-1(c) of the regulations rather than the actual gross maximum weight of a particular vehicle. Any claims for refund of the vehicle use tax based on the amount of the difference between the weight called for by the schedule of taxable gross weights and the actual gross maximum weight of a particular vehicle will be disallowed.