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BTLG Table of Contents > Sales and Use Tax Annotations > R > 490.0000 Returns, Defects and Replacements > Annotation 490.0511

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490.0000 Returns, Defects and Replacements—Regulation 1655

Annotation 490.0511

(c) Warranties

(1) In General

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490.0511 Lemon Law—Business Vehicles. The Lemon Law does not apply to vehicles purchased primarily (more than 50 percent of the time) for business purposes. 5/17/94.