 The tax is payable by the person in whose name the vehicle is, or is required to be registered under the law of any State, or if owned by the United States, by the agency or instrumentality of the United States operating such vehicle.  Practitioners' Journal - Page 641956Full view - About this book
 | 1967 - 688 pages
...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...the law of the State in which such vehicle is, or la required to be. registered, or, In case the highway motor vehicle Is owned by the United States,... | |
 | 1974 - 652 pages
...The tax imposed by this section shall be paid by the person in whose name the highway motor vehclle is, or is required to be, registered under the law of the State in which such, vehicle is, or la required to be, registered, or. In the case the highway motor vehicle is owned by the United States,... | |
 | 1977 - 744 pages
...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, or, in case the highway motor vehicle is owned by the United States, by the agency or instrumentality... | |
 | 1980 - 976 pages
...carried by all units of a vehicle of this type. (c) The tax is payable by the person in whose name the vehicle is, or is required to be, registered under the law of any State, or if owned by the United States, by the agency or instrumentality of the United States... | |
 | 1964 - 432 pages
...carried by all units of a vehicle of this type. (c) The tax is payable by the person in whose name the vehicle is, or is required to be, registered under the law of any State, or if owned by the United States, by the agency or instrumentality of the United States... | |
 | 1966 - 628 pages
...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 la, or is required to be, registered under the law of the State in which such vehicle is, or la required... | |
 | United States. Internal Revenue Service - 1964 - 744 pages
...regulations. Accordingly, under the circumstances described above, it is held that the company is not "the person in whose name the highway motor vehicle is, or is required to oe, registered" within the meaning and intent of section 4481 (b) of the Code. Thus, it does not incur... | |
 | United States. Internal Revenue Service - 1964 - 1462 pages
...regulations. Accordingly, under the circumstances described above, it is held that the company is not EPTION IN CASE OF MOTOB VEHICLES — (1) EXCEPTION. Even though notice of a lien provided within the meaning and intent of section 4481 (b) of the Code. Thus, it does not incur liamlity for... | |
 | 1975 - 652 pages
...The tax Imposed by this section shall be paid by the person Ш whose name the highway motor vehclle Is, or is required to be, registered under the law of the State In which such vehicle Is, or la required to be, registered, or. In the case the highway motor vehicle Is owned by the United States,... | |
 | 1962 - 596 pages
...carried by all units of a vehicle of this type. (c) The tax is payable by the person in whose name the vehicle is, or is required to be, registered under the law of any State, or if owned by the United States, by the agency or instrumentality of the United States... | |
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