Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
R
490.0000 RETURNS, DEFECTS AND REPLACEMENTS—Regulation 1655
Annotation 490.0511.100
(c) WARRANTIES
(1) In General
490.0511.100 Lemon Law Effects on Residual Portion of Warranty. If an automobile manufacturer provides that a new car express warranty is available to a subsequent purchaser of a vehicle and that the purchaser is entitled to utilize service and repair facilities in the same manner as is available to the original purchaser, the vehicle will be regarded as a "new motor vehicle" for purposes of the lemon law. 3/6/95.
