“Sale” and “purchase,” for the purpose of this part, do not include any transfer of a qualified mass commuting vehicle pursuant to a safe harbor lease arrangement described in Section 168(f)(8) of the Internal Revenue Code of 1954, as amended by Section 208 of Public Law 97-248, Section 5 of Public Law 97-354, and Section 102 of Public Law 97-448, or pursuant to a sale-leaseback or lease-leaseback arrangement which includes a safe harbor lease arrangement. For purposes of this section, “qualified mass commuting vehicle” means a qualified mass commuting vehicle as defined in Section 103(b)(9) of the Internal Revenue Code of 1954.
6001
6002
6003
6004
6005
6006
6006.1
6006.3
6006.5
6006.6
6007
6007.5
6008
6009
6009.1
6009.2
6010
6010.1
6010.3
6010.4
6010.5
6010.6
6010.7
6010.8
6010.9
6010.10
6010.11
6010.30
6010.40
6010.50
6010.65
6011
6011.1
6012
6012.1
6012.2
6012.3
6012.5
6012.6
6012.7
6012.8
6012.9
6013
6014
6015
6016
6016.3
6016.5
6017
6018
6018.1
6018.2
6018.3
6018.4
6018.5
6018.6
6018.7
6018.8
6018.10
6019
6020
6021
6022
6023
6024
6002
6003
6004
6005
6006
6006.1
6006.3
6006.5
6006.6
6007
6007.5
6008
6009
6009.1
6009.2
6010
6010.1
6010.3
6010.4
6010.5
6010.6
6010.7
6010.8
6010.9
6010.10
6010.11
6010.30
6010.40
6010.50
6010.65
6011
6011.1
6012
6012.1
6012.2
6012.3
6012.5
6012.6
6012.7
6012.8
6012.9
6013
6014
6015
6016
6016.3
6016.5
6017
6018
6018.1
6018.2
6018.3
6018.4
6018.5
6018.6
6018.7
6018.8
6018.10
6019
6020
6021
6022
6023
6024