4051 of the Code) Present Law A 12-percent excise tax is imposed on the first retail sale of automobile truck chassis and bodies, truck trailer and semitrailer ... but which does not carry cargo on the same chassis as the engine. ... 129 In Freightliner of Grand Rapids, Inc. v. ... 128 Temp. Treas. Reg. sec. 145.4051-1(e)( 1)(i) *Temp. Treas. Reg. sec. 145.4051a1(e)(1)(ii). 180351 F.Supp.2d 718 (W.D. Mich.
|Title||:||Joint Committee Print General Explanation of Tax Legislation Enacted in The 109th Congress, January 17, 2007, *|