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Introduction

SECTION 4. MEANING OF TERMS

Internal Revenue Bulletin 2013-45 · 2026-10-03 edition · updated 2026-10-04 · United States

The following definitions apply for purposes of this notice:

.01 In General . Terms used in this notice and not defined in this section 4 have the same meaning as when used in § 30D.

.02 Acquire . The term “acquire” means to take title under state law. A vehicle is acquired on the date on which title to that vehicle passes under state law.

.03 Model Year . The term “model year” means the model year determined under the Clean Air Act regulations (see 40 CFR § 86–082-2).

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▸Contents — Internal Revenue Bulletin 2013-45
Internal Revenue Bulletin 2013-45

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