U.S. Code / Title 26 — Internal Revenue Code / Subtitle D—Miscellaneous Excise Taxes / Chapter 31—Retail Excise TaxesTitle 26SubchapterSubchapter C—Heavy Trucks and TrailersContents§ 4051. Imposition of tax on heavy trucks and trailers sold at retail§ 4052. Definitions and special rules§ 4053. Exemptions