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


### Answer
**Off-highway business use** has the following meaning in *26 U.S.C. § 4041*:

> 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**

