| http://www.w3.org/ns/prov#value | - Pursuant to section 6356.5(a), Revenue and Taxation Code incremental costs of the sale of and the storage, use, or other consumption in this state of new low emission motor vehicles certified by the Air Resources Board are exempt from tax provided the incremental cost is separately stated on the manufacturer's label affixed to the vehicle, the manufacturer's invoice to the retailer, and the retail
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