# Prop. Treas. Reg. § 145.4051-1: Imposition of tax on heavy trucks, tractors, and trailers sold at retail.

Proposed regulation, not in force. REG-103380-05, 81 FR 18544, published 2016-03-31 <https://www.federalregister.gov/documents/2016/03/31/2016-06881/excise-tax-tractors-trailers-trucks-and-tires-definition-of-highway-vehicle>. Interprets 26 U.S.C. § 4051.

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 .