Commuter Highway Vehicle definition

Commuter Highway Vehicle means a “commuter highway vehicle” as such term is defined in Section 132(f)(5)(B) of the Internal Revenue Code.
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Commuter Highway Vehicle means any highway vehicle:
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Commuter Highway Vehicle means any highway vehicle that satisfies the following conditions: (1 The vehicle must have a seating capacity of at least six adults, not including the driver, and (2 at least 80% of the mileage is used for the purpose of transporting Employees between their residence and place of employment during which the number of Employees transported occupy, on average, at least half of the seating capacity (not including the driver).
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Examples of Commuter Highway Vehicle in a sentence

  • A Commuter Highway Vehicle or Vanpool Vehicle is defined as any vehicle seating at least 6 adults (not including the driver); and at least 80 percent of the mileage use of which can be reasonably expected to be for the purposes of transporting commuters in connection with travel between their residences and their place of employment.

  • A "Commuter Highway Vehicle" is any highway vehicle with a seating capacity of at least six adults (not including the driver), and for which at least 80% of the mileage (i) is for purposes of transporting employees in connection with travel between their residences and their places of employment, and (ii) is on trips during which the number of employees transported for such purposes is, on average, at least half of the adult seating capacity of the vehicle (not including the driver).

  • Expenses for Transportation in a Commuter Highway Vehicle and Transit Pass QTFs Consistent with the proposed regulations, the final regulations include rules addressing the disallowance of deductions for expenses for transportation in a commuter highway vehicle and transit pass QTFs, as well as the applicability of certain exceptions under section 274(e).

  • Commercial facilities are those provided by any person in the business of transporting persons for compensation or hire if such transportation is provided in a vehicle with a seating capacity of at least six adults (excluding the driver).• Commuter Highway Vehicle (Vanpool) expenses.

  • Expenses for Transportation in a Commuter Highway Vehicle, Transit Pass, or Parking Made Available to the PublicAs noted in part 2.A. of the Background, section 274(e)(7) applies to expenses for goods, services, and facilities made available by the taxpayer to the general public.

  • Expenses for Transportation in a Commuter Highway Vehicle, Transit Pass, or Parking Sold to CustomersAs noted in part 2.A. of the Background, section 274(e)(8) applies to expenses for goods or services (including the use of facilities) that are sold by the taxpayer in a bona fide transaction for an adequate and full consideration in money or money’s worth.

  • Commercial facilities are those provided by any person in the business of transporting persons for compensation or hire if such transportation is provided in a vehicle with a seating capacity of at least six adults (excluding the driver). Commuter Highway Vehicle (Vanpool) expenses.

  • Expenses for Transportation in a Commuter Highway Vehicle and Transit Pass QTFsNotice 2018-99 addresses only expenses related to parking QTFs. The proposed regulations include rules addressing the disallowance of deductions for expenses for transportation in a commuter highway vehicle and transit pass QTFs, as well as the applicability of certain exceptions under section 274(e).

  • The Plan may reimburse Qualified Parking benefits in addition to those for Transportation in a Commuter Highway Vehicle or purchase of Transit Passes.

  • Each county shall reserve a portion of its allocation under this 11 subsection for further distribution to, or expenditure on behalf of, townships, rural fire 12 protection districts, rural ambulance districts, soil conservation districts, county 13 recreation service districts, county hospital districts, the Garrison Diversion 14 Conservancy District, the southwest water authority, and other taxing districts within 15 the county, excluding school districts, cities, and taxing districts within cities.


More Definitions of Commuter Highway Vehicle

Commuter Highway Vehicle means any highway vehicle: 1. that has a seating capacity of at least six adults (not including the driver), and 2. where at least 80% of the mileage use thereof is reasonably expected to be: 1. for purposes of transporting Employees in connection with travel between their residences and their places of Employment, and 2. for trips during which the number of Employees transported for such purposes is, on average, at least half of the adult seating capacity of such vehicle (not including the driver).
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Commuter Highway Vehicle means any highway vehicle with seating capacity of at least 6 adults (not including the driver) for which at least 80% of the mileage use can reasonably be expected to be:
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Related to Commuter Highway Vehicle

  • Off-highway vehicle means the same as that term is defined in Section 41-22-2.

  • Off-Road Vehicle means any vehicle while it is being operated on a road not maintained by a federal, provincial, state, or local agency, not including entrance or departure ways to private property, or any vehicle which cannot be licensed to drive on a public road and is designed and manufactured primarily for off-road usage.

  • passenger vehicle means a motor vehicle (other than a motor cycle or invalid carriage) constructed solely for the carriage of passengers and their effects and adapted to carry not more than twelve passengers exclusive of the driver, and not drawing a trailer;

  • Nonroad Vehicle means a vehicle that is powered by a Nonroad Engine, fifty horsepower and greater, and that is not a Motor Vehicle or a vehicle used solely for competition, which shall include, but not be limited to, excavators, backhoes, cranes, compressors, generators, bulldozers and similar equipment, except that this term shall not apply to horticultural maintenance vehicles used for landscaping purposes that are powered by a Nonroad Engine of sixty-five horsepower or less and that are not used in any construction program or project.

  • Interstate vehicle means a commercial vehicle operated in more than one state, province, territory, or possession of the United States or foreign country.

  • Primary highway means any highway, other than an inter- state highway, at any time officially designated as a part of the fed- eral−aid primary system by the department and approved by the appropriate authority of the federal government.

  • Light vehicle means a motor vehicle commonly referred to as an automobile, van, sport utility

  • Personal vehicle means a vehicle that is:

  • School vehicle means any school bus, school van, other school vehicle and private vehicle used to transport students or staff members to and from school or any school-sponsored activity or event.

  • Recreational vehicle park means any tract of land used for parking five or more self-contained recreational vehicles and includes any roadway, building, structure, vehicle, or enclosure used or intended for use as part of the park facilities and any tract of land that is subdivided for lease or other contract of the individual lots for the express or implied purpose of placing self-contained recreational vehicles for recreation, vacation, or business purposes.

  • Utility vehicle means a motor vehicle that is (i) designed for off-road use, (ii) powered by an

  • Generation Owner means a Member that owns, leases with rights equivalent to ownership, or otherwise controls and operates one or more operating generation resources located in the PJM Region. The foregoing notwithstanding, for a planned generation resource to qualify a Member as a Generation Owner, such resource shall have cleared an RPM auction, and for Energy Resources, the resource shall have a FERC-jurisdictional interconnection agreement or wholesale market participation agreement within PJM. Purchasing all or a portion of the output of a generation resource shall not be sufficient to qualify a Member as a Generation Owner. For purposes of Members Committee sector classification, a Member that is primarily a retail end- user of electricity that owns generation may qualify as a Generation Owner if: (1) the generation resource is the subject of a FERC-jurisdictional interconnection agreement or wholesale market participation agreement within PJM; (2) the average physical unforced capacity owned by the Member and its affiliates over the five Planning Periods immediately preceding the relevant Planning Period exceeds the average PJM capacity obligation of the Member and its affiliates over the same time period; and (3) the average energy produced by the Member and its affiliates within PJM over the five Planning Periods immediately preceding the relevant Planning Period exceeds the average energy consumed by the Member and its affiliates within PJM over the same time period. Generation Resource Maximum Output:

  • All-terrain type I vehicle means the same as that term is defined in Section 41-22-2.

  • Motorboat means the same as that term is defined in Section 73-18-2.

  • Junk vehicle means a vehicle of any age that is damaged or defective in any one or combination of any of the following ways that either makes the vehicle immediately inoperable, or would prohibit the vehicle from being operated in a reasonably safe manner upon the public streets and highways under its own power if self-propelled, or while being towed or pushed, if not self-propelled:

  • Unmanned Aerial Vehicle ("UAV") (9) means any aircraft capable of initiating flight and sustaining controlled flight and navigation without any human presence on board.

  • Transport vehicle means a motor vehicle or rail car used for the transportation of cargo by any mode. Each cargo-carrying body (trailer, railroad freight car, etc.) is a separate transport vehicle.

  • Low-speed vehicle means any four-wheeled electrically-powered vehicle, except a motor vehicle or

  • Transfer Vehicle means any vehicle that operates in space and transfers Payloads or persons or both between two different space objects, between two different locations on the same space object, or between a space object and the surface of a celestial body. A Transfer Vehicle also includes a vehicle that departs from and returns to the same location on a space object.

  • Neighborhood electric vehicle means a self-propelled

  • Transient lodging means a room or a suite of rooms.

  • Electric vehicle means a road vehicle that draws propulsion energy only from an on-board source of electrical energy.

  • Youth center means any public or private facility that is primarily used to host recreational or social activities for minors, including, but not limited to, private youth membership organizations or clubs, social service teenage club facilities, video arcades, or similar amusement park facilities.

  • Transit vehicle means a bus, rapid transit vehicle, railroad car, street railway car, water vehicle, taxicab, or other type of public transportation vehicle or individual unit, whether operated singly or in a group that provides public transportation.

  • Centers means the international agricultural and natural resources research centers that are members of the Consortium; and each a “Center”.

  • Recreational Vehicle (RV means a vehicle, which is: