### Question
How does Tax on Use of Certain Vehicles define taxable period?


### Answer
Under *26 U.S.C. § 4482*, **taxable period** is defined as:

> any year beginning before July 1, 2017, and the period which begins on July 1, 2017, and ends at the close of September 30, 2017

#### 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**

