CFR /  Title 26  /  Part 41  /  Sec. 41.4483-3 Exemption for trucks used for 5,000 or fewer miles and

highways.

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(i) Effective/applicability date. This section applies on and after July 1, 2015. For rules applicable before that date, see 26 CFR 41.4483-3 (revised as of April 1, 2014).