### Question
How is the "original purchaser" defined?


### Answer
The term **original purchaser** is defined in *26 U.S.C. § 6427* as follows -

> the first person to purchase the qualified diesel-powered vehicle for use other than resale

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

