---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch31/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Heavy Trucks and Trailers"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch31-schC"
sections_count: 3
---

# Subchapter C — Heavy Trucks and Trailers

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 31 — Retail Excise Taxes

## Sections

- [§4051. Imposition of tax on heavy trucks and trailers sold at retail](/usc/26/4051.md)
- [§4052. Definitions and special rules](/usc/26/4052.md)
- [§4053. Exemptions](/usc/26/4053.md)