Home › CFR › Title 26 › Part 14526 CFR 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.