### Question
How does Miscellaneous Excise Taxes define passenger vehicle?


### Answer
Under *26 U.S.C. § 4001*, **passenger vehicle** is defined as:

> any 4-wheeled vehicle—


(A) which is manufactured primarily for use on public streets, roads, and highways, and


(B) which is rated at 6,000 pounds unloaded gross vehicle weight or less

#### Citation:
  - *26 U.S.C. § 4001*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 31-RETAIL EXCISE TAXES > Subchapter A-Luxury Passenger Automobiles**

