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Clean-fuel vehicle refueling property
(Tax Law)
Any property (other than a building or its structural components) used to:
- Store or dispense a clean-burning fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into the tank, or
- Recharge motor vehicles propelled by electricity, but only if the property is located at the point where the vehicles are recharged.
Source : Internal Revenue Service - United States Department of Treasury
Language : English