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Part 145
FEDERAL · 26 CFR
Part 145 — Temporary Excise Tax Regulations Under the Highway Revenue Act of 1982 (Pub. L. 97-424)
3 sections · Title 26: Internal Revenue
§ 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.