96 STAT. 2180
PUBLIC LAW 97-424—JAN. 6, 1983 (D) AGGREGATION OP VEHICLE OWNERSHIPS.—For purposes
of subparagraph (B), all highway motor vehicles with respect to which a tax is imposed by section 4481 of such Code which are owned by— (i) any trade or business (whether or not incorporated) which is under common control with the tgixpayer (within the meaning of section 52(b)), or (ii) any member of any controlled groups of corporations of which the taxpayer is a member, for any taxable period shall be treated as being owned by the taxpayer during such period. The Secretary shall prescribe regulations which provide attribution rules that take into account, in addition to the persons and entities described in the preceding sentence, taxpayers who own highway motor vehicles through partnerships, joint ventures, and corporations. (E) CONTROLLED GROUPS OF CORPORATIONS.—For purposes
26 USC 1563.
26 USC 4481
^°^-
Ante, p. 2177.
of this paragraph, the term "controlled group of corporations" has the meaning given to such term by section 1563(a), except that— (i) "more than 50 percent" shall be substituted for "at least 80 percent" each place it appears in section 1563(a)(l), and (ii) the determination shall be made without regard to subsections (a)(4) and (e)(3)(C) of section 1563. (F) HIGHWAY MOTOR VEHICLES.—For purposes of this paragraph, the term "highway motor vehicle" has the meaning given to such term by section 4482(a) of such Code. (g) STUDY OP ALTERNATIVES TO TAX ON USE OF HEAVY TRUCKS.—
(1) IN GENERAL.—The Secretary of Transportation (in consultation with the Secretary of the Treasury) shall conduct a study of— (A) alternatives to the tax on heavy vehicles imposed by section 4481(a) of the Internal Revenue (Dode of 1954, and (B) plans for improving the collecting and enforcement of such tax and alternatives to such tax. (2) ALTERNATIVES INCLUDED.—The alternatives studied under paragraph (1) shall include taxes based either singly or in suitable combinations on vehicle size or configuration; vehicle weight, both registered and actual operating weight; and distance traveled. Plans for improving tax collection and enforcement shall, to the extent practical, provide for Federal and State co-operation in such activities. (3) CONSULTATION WITH STATE OFFICIALS AND OTHER AFFECTED
PARTIES.—The study required under subsection (a) shall be conducted in consultation with State officials, motor carriers, and other affected parties. (4) REPORT.—Not later than January 1, 1985, the Secretary of Transportation shall submit to the (Dommittee on Ways and Means of the House of Representatives and the (Dommittee on Finance of the Senate a report on the study conducted under paragraph (1) together with such recommendations as he may deem advisable.
�
