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26 U.S.C. § 4051 — Imposition of tax on heavy trucks and trailers sold at retail
Federal law — U.S. Code and appendices · legal_authorities
**(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
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Source file: Laws/federal/codes/united-states-code/title-26/section-4051-imposition-of-tax-on-heavy-trucks-and-trailers-sold-at-retail--b0ba9ec4c2.md
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Source location: Title 26, Chapter 31, § 4051; chapter-031-retail-excise-taxes.md
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**(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 this subsection, a sale of an automobile truck or truck trailer or semitrailer shall be considered to be a sale of a chassis and of a body described in paragraph (1).
**(b) Separate purchase of truck or trailer and parts and accessories therefor** Under regulations prescribed by the Secretary—
(1) **In general** — If—
(A) the owner, lessee, or operator of any vehicle which contains an article taxable under subsection (a) installs (or causes to be installed) any part or accessory on such vehicle, and
(B) such installation is not later than the date 6 months after the date such vehicle (as it contains such article) was first placed in service,
then there is hereby imposed on such installation a tax equal to 12 percent of the price of such part or accessory and its installation.
(2) **Exceptions** — Paragraph (1) shall not apply if—
(A) the part or accessory installed is a replacement part or accessory, or
(B) the aggregate price of the parts and accessories (and their installation) described in paragraph (1) with respect to any vehicle does not exceed $1,000 (or such other amount or amounts as the Secretary may by regulations prescribe).
(3) **Installers secondarily liable for tax** — The owners of the trade or business installing the parts or accessories shall be secondarily liable for the tax imposed by paragraph (1).
**(c) Termination** On and after October 1, 2028, the taxes imposed by this section shall not apply.
**(d) Credit against tax for tire tax** If—
(1) tires are sold on or in connection with the sale of any article, and
(2) tax is imposed by this subchapter on the sale of such tires,
there shall be allowed as a credit against the tax imposed by this subchapter an amount equal to the tax (if any) imposed by section 4071 on such tires.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) First retail sale** For purposes of this subchapter—
(1) **In general** — The term “first retail sale” means the first sale, for a purpose other than for resale or leasing in a long-term lease, after production, manufacture, or importation.
(2) **Leases considered as sales** — Rules similar to the rules of section 4217 shall apply.
(3) **Use treated as sale**
(A) *In general* — If any person uses an article taxable under section 4051 before the first retail sale of such article, then such person shall be liable for tax under section 4051 in the same manner as if such article were sold at retail by him.
(B) *Exemption for use in further manufacture* — Subparagraph (A) shall not apply to use of an article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by him.
(C) *Computation of tax* — In the case of any person made liable for tax by subparagraph (A), the tax shall be computed on the price at which similar articles are sold at retail in the ordinary course of trade, as determined by the Secretary.
**(b) Determination of price**
(1) **In general** — In determining price for purposes of this subchapter—
(A) there shall be included any charge incident to placing the article in condition ready for use,
(B) there shall be excluded—
(i) the amount of the tax imposed by this subchapter,
(ii) if stated as a separate charge, the amount of any retail sales tax imposed by any State or political subdivision thereof or the District of Columbia, whether the liability for such tax is imposed on the vendor or vendee, and
(iii) the value of any component of such article if—
(I) such component is furnished by the first user of such article, and
(II) such compon
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4052
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Energy credit**
(1) **In general** — For purposes of section 46, except as provided in paragraphs (1)(B), (2)(B), and (3)(B) of subsection (c), the energy credit for any taxable year is the energy percentage of the basis of each energy property placed in service during such taxable year.
(2) **Energy percentage**
(A) *In general* — Except as provided in paragraphs (6) and (7), the energy percentage is—
(i) 6 percent in the case of—
(I) qualified fuel cell property,
(II) energy property described in clause (i) or (iii) of paragraph (3)(A) but only with respect to property the construction of which begins before January 1, 2025,
(III) energy property described in paragraph (3)(A)(ii),
(IV) qualified small wind energy property,
(V) waste energy recovery property,
(VI) energy storage technology,
(VII) qualified biogas property,
(VIII) microgrid controllers, and
(IX) energy property described in clauses (v) and (vii) of paragraph (3)(A), and
(ii) in the case of any energy property to which clause (i) does not apply, 0 percent.
(B) *Coordination with rehabilitation credit* — The energy percentage shall not apply to that portion of the basis of any property which is attributable to qualified rehabilitation expenditures.
(C) *Nonapplication of increases to energy percentage* — For purposes of energy property described in subparagraph (A)(ii), the energy percentage applicable to such property pursuant to such subparagraph shall not be increased or otherwise adjusted by any provision of this section.
(3) **Energy property** — For purposes of this subpart, the term “energy property” means any property—
(A) which is—
(i) equipment which uses solar energy to generate electricity, to he
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 48
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Condition to allowance**
(1) **General rule** — No credit or refund of any overpayment of tax imposed by chapter 31 (relating to retail excise taxes), or chapter 32 (manufacturers taxes), shall be allowed or made unless the person who paid the tax establishes, under regulations prescribed by the Secretary, that he—
(A) has not included the tax in the price of the article with respect to which it was imposed and has not collected the amount of the tax from the person who purchased such article;
(B) has repaid the amount of the tax to the ultimate purchaser of the article;
(C) in the case of an overpayment under subsection (b)(2) of this section—
(i) has repaid or agreed to repay the amount of the tax to the ultimate vendor of the article, or
(ii) has obtained the written consent of such ultimate vendor to the allowance of the credit or the making of the refund; or
(D) has filed with the Secretary the written consent of the person referred to in subparagraph (B) to the allowance of the credit or the making of the refund.
(2) **Exceptions** — This subsection shall not apply to—
(A) the tax imposed by section 4041 (relating to tax on special fuels) on the use of any liquid, and
(B) an overpayment of tax under paragraph (1), (3)(A), (4), (5), or (6) of subsection (b) of this section.
(3) **Special rule** — For purposes of this subsection, in any case in which the Secretary determines that an article is not taxable, the term “ultimate purchaser” (when used in paragraph (1)(B) of this subsection) includes a wholesaler, jobber, distributor, or retailer who, on the 15th day after the date of such determination, holds such article for sale; but only if claim for credit or refund by reason of this paragraph is filed on or before the date for fi
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6416
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirements for qualification** A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall constitute a qualified trust under this section—
(1) if contributions are made to the trust by such employer, or employees, or both, or by another employer who is entitled to deduct his contributions under section 404(a)(3)(B) (relating to deduction for contributions to profit-sharing and stock bonus plans), or by a charitable remainder trust pursuant to a qualified gratuitous transfer (as defined in section 664(g)(1)), for the purpose of distributing to such employees or their beneficiaries the corpus and income of the fund accumulated by the trust in accordance with such plan;
(2) if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries (but this paragraph shall not be construed, in the case of a multiemployer plan, to prohibit the return of a contribution within 6 months after the plan administrator determines that the contribution was made by a mistake of fact or law (other than a mistake relating to whether the plan is described in section 401(a) or the trust which is part of such plan is exempt from taxation under section 501(a), or the return of any withdrawal liability payment determined to be an overpayment within 6 months of such determination));
(3) if the plan of which such trust is a part satisfies the requireme
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 401
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Definitions.—** In this title, the following definitions apply:
(1) **Apportionment.—** — The term “apportionment” includes unexpended apportionments made under prior authorization laws.
(2) **Asset management.—** — The term “asset management” means a strategic and systematic process of operating, maintaining, and improving physical assets, with a focus on both engineering and economic analysis based upon quality information, to identify a structured sequence of maintenance, preservation, repair, rehabilitation, and replacement actions that will achieve and sustain a desired state of good repair over the lifecycle of the assets at minimum practicable cost.
(3) **Carpool project.—** — The term “carpool project” means any project to encourage the use of carpools and vanpools, including provision of carpooling opportunities to the elderly and individuals with disabilities, systems for locating potential riders and informing them of carpool opportunities, acquiring vehicles for carpool use, designating existing highway lanes as preferential carpool highway lanes, providing related traffic control devices, designating existing facilities for use for preferential parking for carpools, and real-time ridesharing projects, such as projects where drivers, using an electronic transfer of funds, recover costs directly associated with the trip provided through the use of location technology to quantify those direct costs, subject to the condition that the cost recovered does not exceed the cost of the trip provided.
(4) **Construction.—** — The term “construction” means the supervising, inspecting, actual building, and incurrence of all costs incidental to the construction or reconstruction of a highway or any project eligible for assistance under this title, including bon
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Diesel fuel and special motor fuels**
(1) **Tax on diesel fuel and kerosene in certain cases**
(A) *In general* — There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)—
(i) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or a diesel-powered train for use as a fuel in such vehicle or train, or
(ii) used by any person as a fuel in a diesel-powered highway vehicle or a diesel-powered train unless there was a taxable sale of such fuel under clause (i).
(B) *Exemption for previously taxed fuel* — No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded.
(C) *Rate of tax*
(i) *In general* — Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use.
(ii) *Rate of tax on trains* — In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be—
(I) 3.3 cents per gallon after December 31, 2004, and before July 1, 2005,
(II) 2.3 cents per gallon after June 30, 2005, and before January 1, 2007, and
(III) 0 after December 31, 2006.
(iii) *Rate of tax on certain buses*
(I) *In general* — Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4041
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Determination of shareholder’s tax liability**
(1) **In general** — In determining the tax under this chapter of a shareholder for the shareholder’s taxable year in which the taxable year of the S corporation ends (or for the final taxable year of a shareholder who dies, or of a trust or estate which terminates, before the end of the corporation’s taxable year), there shall be taken into account the shareholder’s pro rata share of the corporation’s—
(A) items of income (including tax-exempt income), loss, deduction, or credit the separate treatment of which could affect the liability for tax of any shareholder, and
(B) nonseparately computed income or loss.
For purposes of the preceding sentence, the items referred to in subparagraph (A) shall include amounts described in paragraph (4) or (6) of section 702(a).
(2) **Nonseparately computed income or loss defined** — For purposes of this subchapter, the term “nonseparately computed income or loss” means gross income minus the deductions allowed to the corporation under this chapter, determined by excluding all items described in paragraph (1)(A).
**(b) Character passed thru** The character of any item included in a shareholder’s pro rata share under paragraph (1) of subsection (a) shall be determined as if such item were realized directly from the source from which realized by the corporation, or incurred in the same manner as incurred by the corporation.
**(c) Gross income of a shareholder** In any case where it is necessary to determine the gross income of a shareholder for purposes of this title, such gross income shall include the shareholder’s pro rata share of the gross income of the corporation.
**(d) Special rules for losses and deductions**
(1) **Cannot exceed shareholder’s basis in stock and
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1366
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Federal law — U.S. Code and appendices · legal_authorities
No tax shall be imposed by section 4051 on any of the following articles:
(1) **Camper coaches bodies for self-propelled mobile homes** — Any article designed—
(A) to be mounted or placed on automobile trucks, automobile truck chassis, or automobile chassis, and
(B) to be used primarily as living quarters or camping accommodations.
(2) **Feed, seed, and fertilizer equipment** — Any body primarily designed—
(A) to process or prepare seed, feed, or fertilizer for use on farms,
(B) to haul feed, seed, or fertilizer to and on farms,
(C) to spread feed, seed, or fertilizer on farms,
(D) to load or unload feed, seed, or fertilizer on farms, or
(E) for any combination of the foregoing.
(3) **House trailers** — Any house trailer.
(4) **Ambulances, hearses, etc.** — Any ambulance, hearse, or combination ambulance-hearse.
(5) **Concrete mixers** — Any article designed—
(A) to be placed or mounted on an automobile truck chassis or truck trailer or semitrailer chassis, and
(B) to be used to process or prepare concrete.
(6) **Trash containers, etc.** — Any box, container, receptacle, bin or other similar article—
(A) which is designed to be used as a trash container and is not designed for the transportation of freight other than trash, and
(B) which is not designed to be permanently mounted on or permanently affixed to an automobile truck chassis or body.
(7) **Rail trailers and rail vans** — Any chassis or body of a trailer or semitrailer which is designed for use both as a highway vehicle and a railroad car. For purposes of the preceding sentence, piggy-back trailer or semitrailer shall not be treated as designed for use as a railroad car.
(8) **Mobile machinery** — Any vehicle which consists of a chassis—
(A) to which there has been pe
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4053
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Federal law — U.S. Code and appendices · legal_authorities
### 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; No
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4061 to 4063
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Imposition and rate of tax** There is hereby imposed on taxable tires sold by the manufacturer, producer, or importer thereof a tax at the rate of 9.45 cents (4.725 cents in the case of a biasply tire or super single tire) for each 10 pounds so much of the maximum rated load capacity thereof as exceeds 3,500 pounds.
**(b) Special rule for manufacturers who sell at retail** Under regulations prescribed by the Secretary, if the manufacturer, producer, or importer of any tire delivers such tire to a retail store or retail outlet of such manufacturer, producer, or importer, he shall be liable for tax under subsection (a) in respect of such tire in the same manner as if it had been sold at the time it was delivered to such retail store or outlet. This subsection shall not apply to an article in respect to which tax has been imposed by subsection (a). Subsection (a) shall not apply to an article in respect of which tax has been imposed by this subsection.
**(c) Tires on imported articles** For the purposes of subsection (a), if an article imported into the United States is equipped with tires—
(1) the importer of the article shall be treated as the importer of the tires with which such article is equipped, and
(2) the sale of the article by the importer thereof shall be treated as the sale of the tires with which such article is equipped.
This subsection shall not apply with respect to the sale of an automobile bus chassis or an automobile bus body.
**(d) Termination** On and after October 1, 2028, the taxes imposed by subsection (a) shall not apply.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4071
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