Treasury Regulations · 26 CFR
§ 145.4061-1. Application to manufacturers tax.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 145.4061-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 7882, 48 FR 14362, Apr. 4, 1983, unless otherwise noted.
- Length
- 95 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 0
The provisions of § 145.4051-1(e) (1) and (2), relating to the definition of tractors and trucks, shall apply to section 4061(a)(1) for sales made on or after January 7, 1983. However, an incomplete chassis cab will be treated as a truck chassis for sales made on or after January 7, 1983, and before April 1, 1983. For purposes of section 4061, gross vehicle weight shall be determined under § 48.4061(a)-1(f)(3) (i) through (iv) for sales made on or after January 7, 1983, and before April 1, 1983.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 145 Temporary excise tax regulations under the highway revenue act of 1982 (pub. l. 97-424)
Nearby 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.