Mobile Machinery Exemption

§ 4483. Exemptions(a) State and local governmental exemptionUnder regulations prescribed by the Secretary, 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 StatesThe Secretary of the Treasury may authorize exemption from the tax imposed by section 4481 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 busesUnder regulations prescribed by the Secretary, 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 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 in effect on the day before the date of the enactment of the Energy Tax Act of 1978) as applied to the period prescribed for purposes of this subsection. (d) Exemption for trucks used for less than 5,000 miles on public highways(1) Suspension of tax(A) In generalIf—(i) it is reasonable to expect that the use of any highway motor vehicle on public highways during any taxable period will be less than 5,000 miles, and (ii) the owner of such vehicle furnishes such information as the Secretary may by forms or regulations require with respect to the expected use of such vehicle, then the collection of the tax imposed by section 4481 with respect to the use of such vehicle shall be suspended during the taxable period. (B) Suspension ceases to apply where use exceeds 5,000 milesSubparagraph (A) shall cease to apply with respect to any highway motor vehicle whenever the use of such vehicle on public highways during the taxable period exceeds 5,000 miles. (2) ExemptionIf—(A) the collection of the tax imposed by section 4481 with respect to any highway motor vehicle is suspended under paragraph (1), (B) such vehicle is not used during the taxable period on public highways for more than 5,000 miles, and (C) except as otherwise provided in regulations, the owner of such vehicle furnishes such information as the Secretary may require with respect to the use of such vehicle during the taxable period, then no tax shall be imposed by section 4481 on the use of such vehicle for the taxable period. (3) Refund where tax paid and vehicle not used for more than 5,000 milesIf—(A) the tax imposed by section 4481 is paid with respect to any highway motor vehicle for any taxable period, and