### Question
How does CERTAIN OTHER EXCISE TAXES define highway motor vehicle?


### Answer
Under *26 U.S.C. § 4482*, **highway motor vehicle** is defined as:

> any motor vehicle which is a highway vehicle

#### 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**

