Internal Revenue Bulletin:  2004-32 

August 9, 2004 

EXCISE TAX


Table of Contents

Rev. Rul. 2004-80 Rev. Rul. 2004-80

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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