Code of Federal Regulations · Part

Part 145 — Temporary Excise Tax Regulations Under The Highway Revenue Act Of 1982 (pub. L. 97-424)

26 C.F.R. pt. 145

• § 145.4051-1 -1 Imposition Of Tax On Heavy Trucks And Trailers Sold At Retail
• § 145.4052-1 -1 Special Rules And Definitions
• § 145.4061-1 -1 Application To Manufacturers Tax