26 CFR Part 145

3 sections.

§ 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

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.