Motor Vehicles

Sections

• § 48.4052-1
  § 48.4052-1 Heavy trucks and trailers; certification requirement.
• § 48.4061-1
  § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers.
• § 48.4061(a)
  § 48.4061(a) [Reserved]
• § 48.4061(a)-1
  § 48.4061(a)-1 Imposition of tax; exclusion for light-duty trucks, etc.
• § 48.4061(a)-2
  § 48.4061(a)-2 Bonding of importers.
• § 48.4061(a)-3
  § 48.4061(a)-3 Definitions.
• § 48.4061(a)-4
  § 48.4061(a)-4 Parts or accessories sold on or in connection with chasis, bodies, etc.
• § 48.4061(a)-5
  § 48.4061(a)-5 Sale of automobile truck bodies and chassis.
• § 48.4061(b)
  § 48.4061(b) [Reserved]
• § 48.4061(b)-1
  § 48.4061(b)-1 Imposition of tax.
• § 48.4061(b)-2
  § 48.4061(b)-2 Definition of parts or accessories.
• § 48.4061(b)-3
  § 48.4061(b)-3 Rebuilt, reconditioned, or repaired parts or accessories.
• § 48.4062(a)
  § 48.4062(a) [Reserved]
• § 48.4062(a)-1
  § 48.4062(a)-1 Specific parts or accessories.
• § 48.4062(b)
  § 48.4062(b) [Reserved]
• § 48.4062(b)-1
  § 48.4062(b)-1 Rebuilt parts or accessories sold on an exchange basis.
• § 48.4063-1
  § 48.4063-1 Tax-free sales of bodies to chassis manufacturers.
• § 48.4063-2
  § 48.4063-2 Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck.
• § 48.4063-3
  § 48.4063-3 Other tax-free sales.
• § 48.4064-1
  § 48.4064-1 Gas guzzler tax.