For purposes of this chapter, “used direct import vehicle” means any 1975 or later model-year direct import vehicle not required to be certified as a new direct import vehicle pursuant to this part.
For purposes of this section, the age of a motor vehicle shall be determined by the following, in descending order of preference:
(a)
From the first calendar day of the model year as indicated in the vehicle identification number.
(b)
From the last calendar day of the month the vehicle was delivered by the manufacturer as shown on the foreign title document.
(c)
From January 1 of the same calendar year as the model year shown on the foreign title document.
(d)
From the last calendar day of the month the foreign title document was issued.