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clean-fuel vehicle property
(Tax Law)
Either of the following kinds of property.
- Motor vehicles produced by an original equipment manufacturer and designed to be propelled by a clean-burning fuel.
- Any property installed on a motor vehicle to enable it to be propelled by a clean-burning fuel if:
- The property is an engine (or modification of an engine) that can use a clean-burning fuel, or
- The property is used to store or deliver that fuel to the engine or to exhaust gases from the combustion of that fuel.
Source : Internal Revenue Service - United States Department of Treasury
Language : English