U.S. Code > Title 26 > Subtitle D > Chapter 31 > Subchapter C – Heavy Trucks and Trailers
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§ 4051 | Imposition of tax on heavy trucks and trailers sold at retail |
§ 4052 | Definitions and special rules |
§ 4053 | Exemptions |
Terms Used In U.S. Code > Title 26 > Subtitle D > Chapter 31 > Subchapter C - Heavy Trucks and Trailers
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Contract: A legal written agreement that becomes binding when signed.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
- person: shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. See 26 USC 7701
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- State: shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title. See 26 USC 7701
- trade or business: includes the performance of the functions of a public office. See 26 USC 7701
- vehicle: includes every description of carriage or other artificial contrivance used, or capable of being used, as a means of transportation on land. See 1 USC 4