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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle D. Miscellaneous Excise Taxes |
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Chapter 31. RETAIL EXCISE TAXES |
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SubChapter C. Heavy Trucks and Trailers |
| § 4051. Imposition of tax on heavy trucks and trailers sold at retail |
| § 4052. Definitions and special rules |
| § 4053. Exemptions |
Amendments
1990—Pub. L. 101–508, title XI, § 11221(a),