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Title 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
PART 145--TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424)
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 | 145.4051-1 | Imposition of tax on heavy trucks and trailers sold at retail. |
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| 145.4052-1 | Special rules and definitions. |
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| 145.4061-1 | Application to manufacturers tax. |
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