### Question
What does off-highway business use mean?


### Answer
**Off-highway business use** has the following meaning in *26 U.S.C. § 6421*:

> any use by a person in a trade or business of such person or in an activity of such person described in section 212 (relating to production of income) otherwise than as a fuel in a highway vehicle—



(i) which (at the time of such use), is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or



(ii) which, in the case of a highway vehicle owned by the United States, is used on the highway

#### Citation:
  - *26 U.S.C. § 6421*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

