Code of Federal Regulations > Title 26 > Chapter I > Part 145 - PART 145—TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

§ 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.