### Question
How does Lien for Taxes define motor vehicle?


### Answer
Under *26 U.S.C. § 6323*, **motor vehicle** is defined as:

> a self-propelled vehicle which is registered for highway use under the laws of any State or foreign country

#### Citation:
  - *26 U.S.C. § 6323*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 64-COLLECTION > Subchapter C-Lien for Taxes**

