Par. 28. Section 145.4051-1 is revised to read as follows:
(a) For rules relating to the imposition of the tax imposed by section 4051 and related rules on the tax base, liability for tax, explanation of terms, and exclusions, see § 48.4051-1 through § 48.4052-2 of this chapter.
(b) This section applies on and after the date on which these regulations are published as final regulations in the Federal Register .