26 U.S. Code Chapter 31, Subchapter C - Heavy Trucks and Trailers

Sec. 4051. Imposition of tax on heavy trucks and trailers sold at retail. 4052. Definitions and special rules. 4053. Exemptions.

1990—Pub. L. 101–508, title XI, § 11221(a),Nov. 5, 1990, 104 Stat. 1388–438, redesignated this subchapter, formerly subchapter B, as subchapter C.


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