Title 26

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) 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.

26:19.0.1.1.11.0.1.1SECTION 145.4051-1
   145.4051-1 Imposition of tax on heavy trucks and trailers sold at retail.
26:19.0.1.1.11.0.1.2SECTION 145.4052-1
   145.4052-1 Special rules and definitions.
26:19.0.1.1.11.0.1.3SECTION 145.4061-1
   145.4061-1 Application to manufacturers tax.