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Regulations last checked for updates: Nov 24, 2024
Title 26 - Internal Revenue last revised: Nov 20, 2024
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Title 26
Chapter I
Part 145 - 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.
§ 145.4052-1 - Special rules and definitions.
§ 145.4061-1 - Application to manufacturers tax.
authority:
26 U.S.C. 7805.
source:
T.D. 7882, 48 FR 14362, Apr. 4, 1983, unless otherwise noted.
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