### Question
How does the law define off-highway business use?


### Answer
Under *26 U.S.C. § 4041*, **off-highway business use** is defined as:

> given to such term by section 6421(e)(2); 

#### Citation:
  - *26 U.S.C. § 4041*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 31-RETAIL EXCISE TAXES > Subchapter B-Special Fuels**

