1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter D - MISCELLANEOUS EXCISE TAXES
  4. Part 48 - MANUFACTURERS AND RETAILERS EXCISE TAXES
  5. Subpart H - Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel
  6. Topic - Automotive and Related Items
  7. Subtopic - motor vehicles
  8. 26 CFR § 48.4061(a)
26 CFR § 48.4061(a)
[Reserved]
June 25, 2020
CFR
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§ 48.4052-1 Heavy trucks and trailers; certification requirement
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§ 48.4061(a)-1 Imposition of tax; exclusion for light-duty trucks, etc

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