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BTLG Table of Contents > Sales and Use Tax Annotations > R > 490.0000 Returns, Defects and Replacements > Annotation 490.0511.100

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R

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490.0000 Returns, Defects and Replacements—Regulation 1655

Annotation 490.0511.100

(c) Warranties

(1) In General

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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.