New motor vehicle engine
New motor vehicle engine has the meaning given in the Act. This generally means a motor vehicle engine meeting any of the following: (1) A motor vehicle engine for which the ultimate purchaser has never received the equitable or legal title is a new motor vehicle engine. This kind of engine might commonly be thought of as brand new although a new motor vehicle engine may include previously used parts. Under this definition, the engine is new from the time it is produced until the ultimate purchaser receives the title or places it into service, whichever comes first. (2) An imported motor vehicle engine is a new motor vehicle engine if it was originally built on or after January 1, 1970. (3) Any motor vehicle engine installed in a new motor vehicle.