### Question
How is the term use defined?


### Answer
The term **use** is defined in *26 U.S.C. § 4482* as the following:

> use in the United States on the public highways

#### Citation:
  - *26 U.S.C. § 4482*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 36-CERTAIN OTHER EXCISE TAXES > Subchapter D-Tax on Use of Certain Vehicles**

