# Prop. Treas. Reg. § 48.4051-0: Overview; 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. 9. New §§ 48.4051-0, 48.4051-1, and 48.4051-2 are added to subpart H to read as follows:

Sections 48.4051-1, 48.4051-2, and 48.4052-1 provide guidance under sections 4051 and 4052 relating to the tax on the first retail sale of certain truck and trailer chassis and bodies and certain tractors. This guidance includes rules relating to the imposition of tax, liability for tax, exclusions, and definitions. For rules under sections 4051 and 4052 on the treatment of leases, uses treated as sales, and the determination of price for which an  article is sold, see § 145.4052-1 of this chapter.