### Question
How is the term taxable period defined?


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

> any year beginning before July 1, 2011, and the period which begins on July 1, 2011, and ends at the close of September 30, 2011

#### 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**

