 |
Code of Federal Regulations (Last Updated: November 8, 2024) |
 |
Title 26 - Internal Revenue |
|
|
Chapter I - Internal Revenue Service, Department of the Treasury |
|
|
SubChapter D - Miscellaneous Excise Taxes |
|
|
Part 145 - Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97-424) |
| § 145.4051-1 - Imposition of tax on heavy trucks and trailers sold at retail. |
| § 145.4061-1 - Application to manufacturers tax. |
| § 145.4052-1 - Special rules and definitions. |