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Part 145—Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97-424)

Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97-424)

ContainsSections 145.4051-1–145.4061-1

CorpusDaily eCFR

Displayed edition2026-04-15

Last updated2026-04-15

PART 145—TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)

145.4051-1
§ 145.4051-1 Imposition of tax on heavy trucks and trailers sold at retail.
145.4052-1
§ 145.4052-1 Special rules and definitions.
145.4061-1
§ 145.4061-1 Application to manufacturers tax.

Authority26 U.S.C. 7805. Sections 145.4051-1 and 145.4052-1 also issued under 26 U.S.C. 4051 and 4052.

SourceT.D. 7882, 48 FR 14362, Apr. 4, 1983, unless otherwise noted.