### Question
What does qualified diesel-powered highway vehicle mean?


### Answer
**Qualified diesel-powered highway vehicle** has the following meaning in *26 U.S.C. § 6427*:

> any diesel-powered highway vehicle which—


(A) has at least 4 wheels,


(B) has a gross vehicle weight rating of 10,000 pounds or less, and


(C) is registered for highway use in the United States under the laws of any State

#### Citation:
  - *26 U.S.C. § 6427*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

