Subchapter C—Heavy Trucks and Trailers

Sec.
4051.
Imposition of tax on heavy trucks and trailers sold at retail.
4052.
Definitions and special rules.
4053.
Exemptions.

        

Editorial Notes

Amendments

1990—Pub. L. 101–508, title XI, §11221(a), Nov. 5, 1990, 104 Stat. 1388–438, redesignated this subchapter, formerly subchapter B, as subchapter C.