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Title 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
Chapter 31 - RETAIL EXCISE TAXES
26 USC Subchapter C
26 USC Subchapter C
Heavy Trucks and Trailers
October 30, 2020
§
4051
Imposition of tax on heavy trucks and trailers sold at retail
§
4052
Definitions and special rules
§
4053
Exemptions
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