{"abstract":"This document contains proposed regulations relating to the excise taxes imposed on the sale of highway tractors, trailers, trucks, and tires; the use of heavy vehicles on the highway; and the definition of highway vehicle related to these and other taxes. These proposed regulations reflect legislative changes and court decisions regarding these topics. These proposed regulations affect manufacturers, producers, importers, dealers, retailers, and users of certain highway tractors, trailers, trucks, and tires.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2016/03/31/2016-06881.html","cfr_references":[{"chapter":null,"citation_url":null,"part":41,"title":26},{"chapter":null,"citation_url":null,"part":48,"title":26},{"chapter":null,"citation_url":null,"part":145,"title":26}],"citation":"81 FR 18544","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written and electronic comments and requests for a public hearing must be received by June 29, 2016.","disposition_notes":null,"docket_ids":["REG-103380-05"],"dockets":[],"document_number":"2016-06881","effective_on":null,"end_page":18558,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2016/03/31/2016-06881.xml","html_url":"https://www.federalregister.gov/documents/2016/03/31/2016-06881/excise-tax-tractors-trailers-trucks-and-tires-definition-of-highway-vehicle","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-06881?publication_date=2016-03-31","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2016-03-31/2016-06881/mods.xml","not_received_for_publication":null,"page_length":15,"page_views":{"count":45102,"last_updated":"2026-10-23 22:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2016-03-31/pdf/2016-06881.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-06881.pdf?1459341919","publication_date":"2016-03-31","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2016/03/31/2016-06881.txt","regulation_id_number_info":{"1545-BE31":{"issue":"202410","html_url":"https://www.federalregister.gov/regulations/1545-BE31/tractors-trailers-trucks-and-tires-definition-of-highway","title":"Tractors, Trailers, Trucks, and Tires; Definition of Highway","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202410&RIN=1545-BE31&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BE31"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BE31/tractors-trailers-trucks-and-tires-definition-of-highway","title":"Tractors, Trailers, Trucks, and Tires; Definition of Highway"},"comments_count":15,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2016-0013","supporting_documents_count":0,"docket_id":"IRS-2016-0013","document_id":"IRS-2016-0013-0001","regulation_id_number":"1545-BE31","title":"Excise Tax; Tractors, Trailers, Trucks, & Tires Definition of Highway Vehicle (REG-103380-05)","checked_regulationsdotgov_at":"2022-02-16T04:30:04Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":18544,"subtype":null,"title":"Excise Tax; Tractors, Trailers, Trucks, and Tires; Definition of Highway Vehicle","toc_doc":"Tractors, Trailers, Trucks, and Tires; Definition of Highway Vehicle","toc_subject":"Excise Tax:","topics":["Excise taxes","Motor vehicles","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":81}