Part 145. PART 145—TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)

• § 145.4051-1 - Imposition of tax on heavy trucks and trailers sold at retail.
• § 145.4052-1 - Special rules and definitions.
• § 145.4061-1 - Application to manufacturers tax.