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United States Code
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Title 26 — Internal Revenue Code
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Subtitle D — Miscellaneous Excise Taxes
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Chapter 31 — Retail Excise Taxes
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Subchapter C — Heavy Trucks and Trailers
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Subch. B
Special Fuels
Subchapter C — Heavy Trucks and Trailers
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§4051
Imposition of tax on heavy trucks and trailers sold at retail
§4052
Definitions and special rules
§4053
Exemptions
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Subch. B
Special Fuels
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