Florida Power & Light Co. v. United States

OPINION

WIESE, Judge.

Section 4481(a) of the Tax Code imposes a tax, at specified rates, “on the use of any highway motor vehicle ... [that] has a taxable gross weight of at least 55,000 pounds.” I.R.C. § 4481(a).1 In the implementation of this statute, the Internal Revenue Service (“IRS”) has issued regulations that exempt from the application of this tax certain specially designed vehicles intended for non-highway transportation functions. This tax refund suit presents three questions concerning the application of these regulations: (i) whether the vehicles at issue satisfy the criteria for…