26 USC Subtitle D, CHAPTER 31, Subchapter C: Front Matter
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26 USC Subtitle D, CHAPTER 31, Subchapter C: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 31-RETAIL EXCISE TAXESSubchapter C-Heavy Trucks and Trailers
Jump To: MiscellaneousAmendments

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.

        

Editorial Notes

Amendments

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.