SECTION 3. SCOPE OF NOTICE
Internal Revenue Bulletin 2010-23 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice applies to any make, model, or model year of new advanced lean burn technology motor vehicle or new qualified hybrid passenger automobile or light truck that is (1) sold by Volkswagen Group of America; and
(2) purchased for use or lease in the United States on or after July 1, 2010.
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