and6151oftheInternalRevenueCode (Code). Section4481(a)oftheCodeimposesanannualtaxontheuseofhighway vehicleswithataxablegrossweightof55,000poundsormore.Underparagraphs (c)(2)and(c)(4)ofsection4482,thetaxableperiodgenerallyrunsfromJuly1through thefollowingJune30. Section867oftheAmericanJobsCreationActof...