Browse Arkansas Code titles and sections

26 U.S.C. § 4061 to 4063 — Repealed. Pub. L. 98–369, div. A, title VII, § 735(a)(1), July 18, 1984, 98 Stat. 980]

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4061 to 4063 — Repealed. Pub. L. 98–369, div. A, title VII, § 735(a)(1), July 18, 1984, 98 Stat. 980]

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4061 to 4063

Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.

Original supplied file — preserved unchanged

Download original Markdown file

File SHA-256: 23b4556e41c15bc5177d36f0d3231dde3cba041e823ddd395a54aa5e0f8b6e7e. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.

Authority boundary: historical or unconfirmed source not current law verified.

Record provenance

Stable record: federal_law:legal_authorities:record_usc_4ac91bf71e59270dbf7ee7b2
Source file: Laws/federal/codes/united-states-code/title-26/section-4061-to-4063-26-u-s-c-4061-to-4063-repealed-pub-l-98369-div-a-title-vii-735-a-1-july--df37ee1fc9.md
Pages: Not recorded – Not recorded
Passage SHA-256: 565ace864347477a77540401962d91f83ba1d896b24eb46046c0325af475726b

Source location: Title 26, Chapter 32, § 4061 to 4063; chapter-032-manufacturers-excise-taxes.md

Stored source content

### Statutory Notes Section 4061, acts Aug. 16, 1954, ch. 736, 68A Stat. 481; Mar. 30, 1955, ch. 18, § 3(a)(2), 69 Stat. 14; Aug. 12, 1955, ch. 865, § 1, 69 Stat. 709; Mar. 29, 1956, ch. 115, § 3(a)(2), 70 Stat. 66; June 29, 1956, ch. 462, title II, § 203, 70 Stat. 388; Mar. 29, 1957, Pub. L. 85–12, § 3(a)(1), 71 Stat. 9; June 30, 1958, Pub. L. 85–475, § 3(a)(1), 72 Stat. 259; June 30, 1959, Pub. L. 86–75, § 3(a)(1), 73 Stat. 157; June 30, 1960, Pub. L. 86–564, title II § 202(a)(1), 74 Stat. 290; June 29, 1961, Pub. L. 87–61, title II, § 204, 75 Stat. 126; June 30, 1961, Pub. L. 87–72, § 3(a)(1), 75 Stat. 193; June 28, 1962, Pub. L. 87–508, § 3(a)(1), 76 Stat. 114; June 29, 1963, Pub. L. 88–52, § 3(a)(1), 77 Stat. 72; June 30, 1964, Pub. L. 88–348, § 2(a)(1), 78 Stat. 237; June 21, 1965, Pub. L. 89–44, title II, § 201, 79 Stat. 136; Mar. 15, 1966, Pub. L. 89–368, title II, § 201(a), 80 Stat. 65; Apr. 12, 1968, Pub. L. 90–285, § 1(a)(1), 82 Stat. 92; June 28, 1968, Pub. L. 90–364, title I, § 105(a)(1), 82 Stat. 265; Dec. 30, 1969, Pub. L. 91–172, title VII, § 702(a)(1), 83 Stat. 660; Dec. 31, 1970, Pub. L. 91–605, title III, § 303(a)(3), (4), 84 Stat. 1743; Dec. 31, 1970, Pub. L. 91–614, title II, § 201(a)(1), 84 Stat. 1843; Dec. 10, 1971, Pub. L. 92–178, title IV, § 401(a)(1), (g) (1), 85 Stat. 530, 533; May 5, 1976, Pub. L. 94–280, title III, § 303(a)(3), (4), 90 Stat. 456; Oct. 4, 1976, Pub. L. 94–455, title XIX, § 1906(b)(13)(A), 90 Stat. 1834; Nov. 6, 1978, Pub. L. 95–599, title V, § 502(a)(2), (3), 92 Stat. 2756; Jan. 6, 1983, Pub. L. 97–424, title V, § 512(a)(1), (2), 96 Stat. 2173, 2174, related to imposition of tax on trucks, buses, tractors, etc. Section 4062, acts Aug. 16, 1954, ch. 736, 68A Stat. 482; Oct. 13, 1964, Pub. L. 88–653, § 5(b), 78 Stat. 1086; Nov. 13, 1966, Pub. L. 89–809, title II, § 212(a), 80 Stat. 1585; Dec. 10, 1971, Pub. L. 92–178, title IV, § 401(g)(2)(A)–(C), 85 Stat. 533, related to articles classified as parts. Section 4063, acts Aug. 16, 1954, ch. 736, 68A Stat. 482; Aug. 11, 1955, ch. 805, § 1(g), 69 Stat. 690; Oct. 13, 1964, Pub. L. 88–653, § 5(a), 78 Stat. 1086; June 21, 1965, Pub. L. 89–44, title VIII, § 801(a), 79 Stat. 157; Dec. 30, 1969, Pub. L. 91–172, title IX, § 931(a), 83 Stat. 724; Dec. 31, 1970, Pub. L. 91–614, title III, § 303(a), 84 Stat. 1845; Dec. 10, 1971, Pub. L. 92–178, title IV, § 401(a)(2), (g)(3), 85 Stat. 530, 533; Oct. 4, 1976, Pub. L. 94–455, title XIX, § 1906(b)(13)(A), title XXI, § 2109(a), 90 Stat. 1834, 1904; Nov. 6, 1978, Pub. L. 95–600, title VII, § 701(ff)(1), 92 Stat. 2924; Nov. 9, 1978, Pub. L. 95–618, title II, § 231(a), 92 Stat. 3187; Jan. 6, 1983, Pub. L. 97–424, title V, § 512(a)(3), 96 Stat. 2174, related to exemptions from tax. #### Effective Date of Repeal Repeal effective as if included in the provisions of the Highway Revenue Act of 1982, Pub. L. 97–424, see section 736 of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under [section 4051 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4051&num=0&edition=prelim).

Cross-references

Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 4051 — Imposition of tax on heavy trucks and trailers sold at retail

**(a) Imposition of tax** (1) **In general** — There is hereby imposed on the first retail sale of the following articles (including in each case parts or accessories sold on or in connection therewith or with the sale thereof) a tax of 12 percent of the amount for which the article is so sold: (A) Automobile truck chassis. (B) Automobile truck bodies. (C) Truck trailer and semitrailer chassis. (D) Truck trailer and semitrailer bodies. (E) Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. (2) **Exclusion for trucks weighing 33,000 pounds or less** — The tax imposed by paragraph (1) shall not apply to automobile truck chassis and automobile truck bodies, suitable for use with a vehicle which has a gross vehicle weight of 33,000 pounds or less (as determined under regulations prescribed by the Secretary). (3) **Exclusion for trailers weighing 26,000 pounds or less** — The tax imposed by paragraph (1) shall not apply to truck trailer and semitrailer chassis and bodies, suitable for use with a trailer or semitrailer which has a gross vehicle weight of 26,000 pounds or less (as determined under regulations prescribed by the Secretary). (4) **Exclusion for tractors weighing 19,500 pounds or less** — The tax imposed by paragraph (1) shall not apply to tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer if— (A) such tractor has a gross vehicle weight of 19,500 pounds or less (as determined by the Secretary), and (B) such tractor, in combination with a trailer or semitrailer, has a gross combined weight of 33,000 pounds or less (as determined by the Secretary). (5) **Sale of trucks, etc., treated as sale of chassis and body** — For purposes of

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4051

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.