
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4051]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                     CHAPTER 31--RETAIL EXCISE TAXES
 
                 Subchapter C--Heavy Trucks and Trailers
 
Sec. 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.\1\
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    \1\ So in original. Probably should be preceded by a closing 
parenthesis.
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      (4) 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, 2005, 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.

(Added Pub. L. 97-424, title V, Sec. 512(b)(1), Jan. 6, 1983, 96 Stat. 
2174; amended Pub. L. 98-369, div. A, title VII, Sec. 734(g), title IX, 
Sec. 921, July 18, 1984, 98 Stat. 980, 1009; Pub. L. 99-514, title 
XVIII, Secs. 1877(c), 1899A(47), Oct. 22, 1986, 100 Stat. 2902, 2961; 
Pub. L. 100-17, title V, Sec. 502(a)(2), Apr. 2, 1987, 101 Stat. 256; 
Pub. L. 101-508, title XI, Sec. 11211(c)(1), Nov. 5, 1990, 104 Stat. 
1388-426; Pub. L. 102-240, title VIII, Sec. 8002(a)(1), Dec. 18, 1991, 
105 Stat. 2203; Pub. L. 105-34, title XIV, Secs. 1401(a), 1402(a), 
1432(a), Aug. 5, 1997, 111 Stat. 1045, 1046, 1050; Pub. L. 105-178, 
title IX, Sec. 9002(a)(1)(D), June 9, 1998, 112 Stat. 499.)


                            Prior Provisions

    A prior section 4051, act Aug. 16, 1954, ch. 736, 68A Stat. 479, 
defined the price for which articles were sold for purposes of 
determining retailers excise taxes, prior to repeal by Pub. L. 94-455, 
title XIX, Sec. 1904(a)(1)(D), Oct. 4, 1976, 90 Stat. 1811.


                               Amendments

    1998--Subsec. (c). Pub. L. 105-178 substituted ``2005'' for 
``1999''.
    1997--Subsec. (b)(2)(B). Pub. L. 105-34, Sec. 1401(a), substituted 
``$1,000'' for ``$200''.
    Subsec. (d). Pub. L. 105-34, Sec. 1432(a), redesignated subsec. (e) 
as (d) and struck out former subsec. (d) which provided for a temporary 
reduction in tax on certain piggyback trailers.
    Subsec. (e). Pub. L. 105-34, Sec. 1432(a), redesignated subsec. (e) 
as (d).
    Pub. L. 105-34, Sec. 1401(a), amended heading and text of subsec. 
(e) generally. Prior to amendment, text read as follows: ``In the case 
of any article taxable under subsection (a) on which tax was imposed 
under section 4061(a), subsection (a) shall be applied by substituting 
`2 percent' for `12 percent'.''
    1991--Subsec. (c). Pub. L. 102-240 substituted ``1999'' for 
``1995''.
    1990--Subsec. (c). Pub. L. 101-508 substituted ``1995'' for 
``1993''.
    1987--Subsec. (c). Pub. L. 100-17 substituted ``1993'' for ``1988''.
    1986--Subsec. (d)(1). Pub. L. 99-514, Sec. 1899A(47), substituted 
``July 18, 1984'' for ``the date of the enactment of the Tax Reform Act 
of 1984''.
    Subsec. (d)(3). Pub. L. 99-514, Sec. 1877(c), inserted at end ``No 
tax shall be imposed by reason of this paragraph on any use or resale 
which occurs more than 6 years after the date of the first retail 
sale.''
    1984--Subsec. (b)(3). Pub. L. 98-369, Sec. 734(g), substituted ``The 
owners of the trade or business installing the parts or accessories 
shall be secondarily liable for the tax imposed by paragraph (1)'' for 
``In addition to the owner, lessee, or operator of the vehicle, the 
owner of the trade or business installing the part or accessory shall be 
liable for the tax imposed by paragraph (1)''.
    Subsecs. (d), (e). Pub. L. 98-369, Sec. 921, added subsec. (d) and 
redesignated former subsec. (d) as (e).


                    Effective Date of 1997 Amendment

    Amendment by section 1401(a) of Pub. L. 105-34 applicable to 
installations on vehicles sold after Aug. 5, 1997, see section 1401(b) 
of Pub. L. 105-34, set out as a note under section 4003 of this title.
    Section 1402(c) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [amending this section and section 4052 of this 
title] shall take effect on January 1, 1998.''


                    Effective Date of 1986 Amendment

    Amendment by section 1877(c) of Pub. L. 99-514 effective, except as 
otherwise provided, as if included in the provisions of the Tax Reform 
Act of 1984, Pub. L. 98-369, div. A, to which such amendment relates, 
see section 1881 of Pub. L. 99-514, set out as a note under section 48 
of this title.


                    Effective Date of 1984 Amendment

    Section 736 of subtitle C (Secs. 731-736) of title VII of div. A of 
Pub. L. 98-369 provided that: ``Except as otherwise provided in this 
subtitle, any amendment made by this subtitle [amending this section and 
sections 48, 1366, 4052, 4053, 4071 to 4073, 4081, 4082, 4216, 4218, 
4221 to 4223, 4227, 4481, 6401, 6412, 6416, 6427, 6511, and 9502 of this 
title, repealing sections 4061 to 4063 of this title, and amending 
provisions set out as notes under sections 4061 and 4081 of this title] 
shall take effect as if included in the provisions of the Highway 
Revenue Act of 1982 [Pub. L. 97-424] to which such amendment relates.''


                             Effective Date

    Section 512(b)(3) of Pub. L. 97-424 provided that: ``The amendments 
made by this subsection [enacting this subchapter and amending section 
6416 of this title] shall take effect on April 1, 1983.''


           Plan Amendments Not Required Until January 1, 1989

    For provisions directing that if any amendments made by subtitle A 
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 1800-1899A] of Pub. L. 99-514 require an amendment to any plan, 
such plan amendment shall not be required to be made before the first 
plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. 
L. 99-514, as amended, set out as a note under section 401 of this 
title.

                  Section Referred to in Other Sections

    This section is referred to in sections 4052, 4053, 4221, 4293, 
6416, 9503 of this title.
