Heavy Vehicle Use Tax Adjustment Act of 1983
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Heavy Vehicle Use Tax Adjustment Act of 1983 - Amends the Internal Revenue Code to revise the highway use tax on highway motor vehicles with a taxable gross weight of 33,000 pounds or more. Sets forth tax rates based on gross weight to be phased in over three years from 1984 to 1986 and thereafter. Reduces the maximum possible tax from $1,900 per year to $1,200 per year.
Provides for the refundability of any use tax in cases where a motor vehicle on which such tax has been paid is sold, traded, or otherwise disposed of before the close of the taxable period.
Committee on Finance requested executive comment from OMB, Treasury Department, Transportation Department.
Cite this page
U.S. Congress. (2026). S. 343: Heavy Vehicle Use Tax Adjustment Act of 1983. 98th Congress. Open America. https://openamerica.io/bill/98-S-343/
"S. 343: Heavy Vehicle Use Tax Adjustment Act of 1983." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-S-343/.
S. 343, 98th Cong. (2026), https://openamerica.io/bill/98-S-343/.
[S. 343: Heavy Vehicle Use Tax Adjustment Act of 1983](https://openamerica.io/bill/98-S-343/)