[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR145.4061-1]

[Page 456]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 145_TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT 
OF 1982 (PUB. L. 97-424)--Table of Contents
 
Sec. 145.4061-1  Application to manufacturers tax.

    The provisions of Sec. 145.4051-1(e) (1) and (2), relating to the 
definition of tractors and trucks, shall apply to section 4061(a)(1) for 
sales made on or after January 7, 1983. However, an incomplete chassis 
cab will be treated as a truck chassis for sales made on or after 
January 7, 1983, and before April 1, 1983. For purposes of section 4061, 
gross vehicle weight shall be determined under Sec. 48.4061(a)-1(f)(3) 
(i) through (iv) for sales made on or after January 7, 1983, and before 
April 1, 1983.