26 CFR Part 145
PART 145—TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)
- PART 145—TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter D—Miscellaneous Excise Taxes
- § 145.4051-1 Imposition of tax on heavy trucks and trailers sold at retail.
- § 145.4052-1 Special rules and definitions.
- § 145.4061-1 Application to manufacturers tax.
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