### Question
How is the "qualified blood collector vehicle" defined?


### Answer
The term **qualified blood collector vehicle** is defined in *26 U.S.C. § 4483* as follows -

> 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

#### Citation:
  - *26 U.S.C. § 4483*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 36-CERTAIN OTHER EXCISE TAXES > Subchapter D-Tax on Use of Certain Vehicles**

