Heavy Trucks and Trailers

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Miscellaneous Excise Taxes
  5. RETAIL EXCISE TAXES
  6. Heavy Trucks and Trailers

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Section
4051

Imposition of tax on heavy trucks and trailers sold at retail

Section
4052

Definitions and special rules

Section
4053

Exemptions