### Question
Can you define what motor vehicle means?


### Answer
**Motor vehicle** is defined as the following in *26 U.S.C. § 30D*:

> any vehicle which is manufactured primarily for use on public streets, roads, and highways (not including a vehicle operated exclusively on a rail or rails) and which has at least 4 wheels

#### Citation:
  - *26 U.S.C. § 30D*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart B-Other Credits**

