26 CFR Part 145
TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)
June 25, 2020
§
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
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