(A)The term “automobile” means any 4-wheeled vehicle propelled by fuel— (i)which is manufactured primarily for use on public streets, roads, and highways (except any vehicle operated exclusively on a rail or rails), and (ii)which is rated at 6,000 pounds unloaded gross vehicle weight or less.


26 USC § 4064(b)(1)(A)

Scoping language

For purposes of this section
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