§30D. Clean vehicle credit — Inbound Citations
26 U.S.C. § 30D
Cited by 15 provisions in release 119-102.
Citations to 26 U.S.C. § 30D as a whole
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(D) Any vehicle with respect to which a credit is allowable under section 30D (determined without regard to subsection (c) thereof) shall not be taken into account under this section.
Citations to §30D(c)(1)
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(30) the portion of the new clean vehicle credit to which section 30D(c)(1) applies,
Citations to §30D(d)(1)
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(i) meets the requirements of subparagraphs (C), (D), (E), (F), and (H) (except for clause (iv) thereof) of section 30D(d)(1), or
Citations to §30D(d)(1)(C)
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(1) meets the requirements of section 30D(d)(1)(C) and is acquired for use or lease by the taxpayer and not for resale,
Citations to §30D(d)(1)(D)
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(A) meets the requirements of subparagraph (D) of section 30D(d)(1) and is manufactured primarily for use on public streets, roads, and highways (not including a vehicle operated exclusively on a rail or rails), or
Citations to §30D(d)(2)
Citations to §30D(d)(4)
Citations to §30D(f)
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(e) For purposes of this section, rules similar to the rules of section 30D(f) (without regard to paragraph (10) or (11) thereof) shall apply for purposes of this section.
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(1) Rules similar to the rules under subsection (f) of section 30D (without regard to paragraph (10) or (11) thereof) shall apply for purposes of this section.
Citations to §30D(f)(6)
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(m) The period for assessing a deficiency attributable to any election under section 30B(h)(9), 30C(e)(4), 30D(f)(6), 35(g)(11), 40(f), 43, 45B, 45C(d)(4), 45H(g), or 51(j) (or any revocation thereof) shall not expire before the date 1 year after the date on which the Secretary is notified of such election (or revocation).
Citations to §30D(f)(9)
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(T) an omission of a correct vehicle identification number required under section 30D(f)(9) (relating to credit for new clean vehicles) to be included on a return,
Citations to §30D(g)
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(f) Rules similar to the rules of section 30D(g) shall apply.
Citations to §30D(g)(8)
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(A) by a dealer (as defined in section 30D(g)(8)),
Citations to §30D(g)(9)
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(ii) an Indian tribal government (as defined in section 30D(g)(9)) or Alaska Native Corporation (as defined in section 3 of the Alaska Native Claims Settlement Act (43 U.S.C. 1602(m)),1 and
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(iv) an Indian tribal government (as defined in section 30D(g)(9)),