qualified blood collector vehicle
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “qualified blood collector vehicle” means a vehicle at least 80 percent of the use of which during the prior taxable period was by a qualified blood collector organization in the collection, storage, or transportation of blood.
Source
- 2006–present26 U.S.C. § 4483Internal Revenue Code · Exemptions · in this section