26 CFR Part 145 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)
Authority:
Sections 145.4051-1 and 145.4052-1 also issued under 26 U.S.C. 4051 and 4052.
Source:
T.D. 7882, 48 FR 14362, Apr. 4, 1983, unless otherwise noted.
{'United States Code': [{'Title': '26', 'Section': '4051', 'headtext': ' Imposition of tax on heavy trucks and trailers sold at retail', 'cleanpath': '/uscode/text/26/4051'}, {'Title': '26', 'Section': '4052', 'headtext': ' Definitions and special rules', 'cleanpath': '/uscode/text/26/4052'}, {'Title': '26', 'Section': '7805', 'headtext': ' Rules and regulations', 'cleanpath': '/uscode/text/26/7805'}], 'Statutes at Large': [{'Volume': '96', 'Page': '2184', 'headtext': '96 Stat. 2184', 'cleanpath': 'https://www.law.cornell.edu/rio/citation/96_Stat._2184'}], 'Public Laws': [], 'Presidential Documents': []}