EXCISE TAX

Internal Revenue Bulletin 2004-32 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2004–80, page 164. Retail excise tax; highway tractor; truck. This ruling applies the primarily designed tests in section 145.4051–1(e)(1) and (2) of the regulations under the Highway Revenue Act of 1982 (Pub. L. 97–424) for purposes of determining whether a vehicle is a truck or a highway tractor.

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▸Contents — Internal Revenue Bulletin 2004-32

Internal Revenue Bulletin 2004-32

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