26 CFR Part 145 - PART 145—TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)

prev | next
  1. § 145.4051-1 Imposition of tax on heavy trucks and trailers sold at retail.
  2. § 145.4052-1 Special rules and definitions.
  3. § 145.4061-1 Application to manufacturers tax.
Authority:
26 U.S.C. 7805.

Sections 145.4051-1 and 145.4052-1 also issued under 26 U.S.C. 4051 and 4052.

Source:
T.D. 7882, 48 FR 14362, Apr. 4, 1983, unless otherwise noted.