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(33,000 )Tj 0.0125 Tc 3.41 0 Td (pounds, )Tj -0.0087 Tc 3.995 0 Td (and )Tj -0.0094 Tc 1.999 0 Td (the )Tj 0.0105 Tc 1.723 0 Td (engine )Tj -0.035 Tc 11.5037 0 0 11.8 241.7908 420.88 Tm (is )Tj 0.0022 Tc 11.8 0 0 11.8 253.5467 420.88 Tm (mounted )Tj -0.004 Tc 4.26 0 Td (above )Tj 0.0007 Tc 3.016 0 Td (the )Tj 0 Tc 1.691 0 Td (frame )Tj -0.0081 Tc 2.912 0 Td (rails. )Tj 0.0303 Tc 2.697 0 Td (The )Tj -0.035 Tc 10.978 0 0 11.8 450.4594 420.88 Tm (eX<:ise )Tj 0.0162 Tc 11.8 0 0 11.8 488.8521 420.88 Tm (agent )Tj 0.0016 Tc -35.512 -1.18 Td (advises )Tj 0.0166 Tc 3.728 0 Td (that )Tj 0.0109 Tc 2.034 0 Td (the )Tj 0.0095 Tc 1.763 0 Td (chassis )Tj -0.0259 Tc 3.755 0 Td (in )Tj 0.0062 Tc 1.052 0 Td (this )Tj -0.0076 Tc 1.926 0 Td (case )Tj -0.0091 Tc 2.442 0 Td (are )Tj 0.0061 Tc 1.771 0 Td (substantially )Tj -0.0196 Tc 5.862 0 Td (the )Tj -0.0081 Tc 1.705 0 Td (same )Tj -0.035 Tc 11.7888 0 0 11.8 409.8922 406.96 Tm (as )Tj 0.0007 Tc 11.8 0 0 11.8 425.7978 406.96 Tm (the )Tj 0.0197 Tc 1.743 0 Td (chassis )Tj 0.0062 Tc -31.91 -1.2 Td (described )Tj -0.0259 Tc 4.75 0 Td (in )Tj 0.05 Tc 13.9068 0 0 11.8 138.9781 392.8 Tm (PlR )Tj 0.0103 Tc 11.8 0 0 11.8 166.5563 392.8 Tm (200550037. )Tj EMC /P <>BDC 0.0141 Tc 8.691 -2.217 Td (DISCUSSION )Tj EMC /LI_Label <>BDC -0.0032 Tc -13.734 -2.217 Td (I.R.C. )Tj EMC /LI_Title <>BDC /T1_0 1 Tf 0 Tc 13.1 0 0 13.1 141.1606 340.48 Tm (\247 )Tj /T1_1 1 Tf -0.0167 Tc 11.8 0 0 11.8 151.4951 340.48 Tm (4051 )Tj 0.0052 Tc 2.365 0 Td (\(a\)\(1\) )Tj 0.0099 Tc 2.805 0 Td (imposes )Tj 0 Tc 4.118 0 Td (a )Tj -0.0007 Tc 0.893 0 Td (12% )Tj 0.0084 Tc 2.244 0 Td (tax )Tj -0.013 Tc 1.663 0 Td (on )Tj -0.0094 Tc 1.408 0 Td (the )Tj 0.0026 Tc 1.67 0 Td (first )Tj -0.0071 Tc 1.956 0 Td (retail )Tj 0.0396 Tc 2.37 0 Td (sale )Tj 0.05 Tc 12.5193 0 0 11.8 431.4953 340.48 Tm (ofrertain )Tj 0.0087 Tc 11.8 0 0 11.8 70.5304 326.56 Tm (enumerated )Tj 0.0149 Tc 5.756 0 Td (articles, )Tj 0.0075 Tc 3.937 0 Td (including )Tj 0.0084 Tc 4.341 0 Td (automobile )Tj 0.0095 Tc 5.253 0 Td (truck )Tj -0.0007 Tc 2.516 0 Td (chassis )Tj -0.0189 Tc 3.682 0 Td (and )Tj 0.0003 Tc 1.964 0 Td (bodies, )Tj 0.0349 Tc 3.574 0 Td (truck)Tj 0.0424 Tc 2.441 0 Td (trailer )Tj 0.0015 Tc 3.025 0 Td (and )Tj 0.0068 Tc -36.466 -1.18 Td (semitrailer )Tj 0.0231 Tc 5.001 0 Td (chassis )Tj -0.0087 Tc 3.804 0 Td (and )Tj 0.0037 Tc 2.025 0 Td (bodies, )Tj -0.0189 Tc 3.609 0 Td (and )Tj 0.0074 Tc 1.958 0 Td (tractors )Tj 0.0423 Tc 3.697 0 Td (of )Tj 0.0007 Tc 1.103 0 Td (the )Tj -0.0212 Tc 1.755 0 Td (kind )Tj -0.0019 Tc 2.144 0 Td (chiefly )Tj 0.0028 Tc 3.125 0 Td (used )Tj 0.0335 Tc 2.477 0 Td (for )Tj 0.0259 Tc 1.549 0 Td (highway )Tj 0.0124 Tc -32.263 -1.18 Td (transportation )Tj -0.0259 Tc 6.657 0 Td (in )Tj 0.0137 Tc 1.107 0 Td (combination )Tj -0.0083 Tc 5.848 0 Td (with )Tj 0 Tc 2.105 0 Td (a )Tj 0.0085 Tc 0.86 0 Td (trailer )Tj 0.027 Tc 2.822 0 Td (or )Tj -0.0089 Tc 1.061 0 Td (\267semitrailer. )Tj 0.01 Tc 5.634 0 Td (The )Tj 0.0064 Tc 2.083 0 Td (liability )Tj 0.05 Tc 12.0602 0 0 11.8 442.1464 298.72 Tm (for )Tj 0.0341 Tc 11.8 0 0 11.8 460.1867 298.72 Tm (payment )Tj 0.05 Tc 13.0865 0 0 11.8 509.7297 298.72 Tm (of )Tj 0.0007 Tc 11.8 0 0 11.8 524.1977 298.72 Tm (the )Tj 0.0084 Tc -38.42 -1.18 Td (tax )Tj -0.035 Tc 11.5037 0 0 11.8 90.8308 284.8 Tm (is )Tj -0.013 Tc 11.8 0 0 11.8 102.2225 284.8 Tm (on )Tj 0.0007 Tc 1.428 0 Td (the )Tj 0.0255 Tc 1.755 0 Td (person )Tj 0.014 Tc 3.519 0 Td (making )Tj 0.0007 Tc 3.615 0 Td (the )Tj 0.0077 Tc 1.691 0 Td (first )Tj -0.003 Tc 1.977 0 Td (retail )Tj -0.001 Tc 2.471 0 Td (sale )Tj 0.05 Tc 11.9728 0 0 11.8 321.5807 284.8 Tm (of )Tj -0.0094 Tc 11.8 0 0 11.8 335.0778 284.8 Tm (the )Tj -0.0045 Tc 1.703 0 Td (article. )Tj 0.0053 Tc 3.841 0 Td (Section )Tj 0.0138 Tc 3.65 0 Td (405d\(aX1 )Tj 0.005 Tc 4.623 0 Td (\).defines )Tj 0.0109 Tc -36.211 -1.18 Td (the )Tj -0.0198 Tc 1.749 0 Td (term )Tj 0.0116 Tc 2.29 0 Td ("first )Tj 0.0051 Tc 2.374 0 Td (retail )Tj 0.0022 Tc 2.553 0 Td (sale" )Tj -0.0156 Tc 2.541 0 Td (as )Tj 0.0007 Tc 1.348 0 Td (the )Tj 0.0077 Tc 1.691 0 Td (first )Tj -0.009 Tc 1.987 0 Td (sale, )Tj 0.0132 Tc 2.406 0 Td (for )Tj 0 Tc 1.477 0 Td (a )Tj -0.0002 Tc 0.866 0 Td (purpose )Tj 0.0103 Tc 3.915 0 Td (other )Tj -0.0018 Tc 2.608 0 Td (than )Tj 0.0335 Tc 2.24 0 Td (for )Tj 0.0129 Tc 1.529 0 Td (resate )Tj 0.05 Tc 12.0267 0 0 11.8 480.4602 270.88 Tm (or )Tj 0.0143 Tc 11.8 0 0 11.8 494.7536 270.88 Tm (leasing )Tj -0.035 Tc 11.6115 0 0 11.8 71.3887 256.96 Tm (in )Tj 0 Tc 11.8 0 0 11.8 84.2121 256.96 Tm (a )Tj -0.0132 Tc 0.846 0 Td (long )Tj 0.0209 Tc 2.17 0 Td (term )Tj 0.0157 Tc 2.447 0 Td (lease, )Tj 0.0146 Tc 3.08 0 Td (after )Tj 0.005 Tc 2.371 0 Td (production, )Tj 0.0056 Tc 5.349 0 Td (manufacture )Tj 0.0066 Tc 5.949 0 Td (or )Tj 0.0005 Tc 1.19 0 Td (importation. )Tj EMC /P <>BDC 0.0155 Tc -21.41 -2.237 Td (Section )Tj 0.0065 Tc 3.752 0 Td (48.4052-1 )Tj -0.0066 Tc 4.745 0 Td (\(a\) )Tj 0.0016 Tc 1.534 0 Td (of )Tj -0.0094 Tc 1.103 0 Td (the )Tj 0.0069 Tc 1.732 0 Td (Manufacturers )Tj -0.0189 Tc 6.784 0 Td (and )Tj 0.0011 Tc 1.98 0 Td (Retailers )Tj -0.035 Tc 10.7087 0 0 11.8 413.3659 230.56 Tm (EX'Cise )Tj 0.05 Tc 12.049 0 0 11.8 452.1753 230.56 Tm (Tax )Tj /C0_0 1 Tf 6.48 0 0 10.08 476.02 230.56 Tm <007E00670075006C006100740069006F006E0073>Tj /T1_2 1 Tf ( )Tj /T1_1 1 Tf 0.0022 Tc 11.8 0 0 11.8 71.6267 216.4 Tm (provides )Tj 0.0234 Tc 4.103 0 Td (that )Tj 0.05 Tc 11.9533 0 0 11.8 144.277 216.4 Tm (tax )Tj -0.035 Tc 11.5037 0 0 11.8 165.4708 216.4 Tm (is )Tj 0.0173 Tc 11.8 0 0 11.8 177.4666 216.4 Tm (not )Tj 0.004 Tc 1.729 0 Td (imposed )Tj -0.0333 Tc 4.159 0 Td (on )Tj 0.0007 Tc 1.388 0 Td (the )Tj -0.001 Tc 1.725 0 Td (sale )Tj 0.0423 Tc 2.135 0 Td (of )Tj -0.0106 Tc 1.138 0 Td (an )Tj -0.0031 Tc 1.424 0 Td (article )Tj 0.0132 Tc 2.957 0 Td (for )Tj -0.0046 Tc 1.509 0 Td (resale )Tj 0.0473 Tc 3.02 0 Td (or )Tj 0.0279 Tc 1.211 0 Td (leasing )Tj -0.0259 Tc 3.681 0 Td (in )Tj 0 Tc 1.046 0 Td (a )Tj /C0_0 1 Tf 5.424 0 0 9.84 507.22 216.4 Tm <007E006F006E006700AD>Tj /T1_1 1 Tf 0.0073 Tc 11.8 0 0 11.8 71.3178 202.48 Tm (term )Tj -0.0006 Tc 2.345 0 Td (lease, )Tj -0.0119 Tc 3.03 0 Td (if, )Tj 0.05 Tc 12.0653 0 0 11.8 148.4232 202.48 Tm (by )Tj -0.0094 Tc 11.8 0 0 11.8 165.1578 202.48 Tm (the )Tj 0.0104 Tc 1.708 0 Td (time )Tj 0.0423 Tc 2.253 0 Td (of )Tj -0.0141 Tc 1.18 0 Td (sale, )Tj -0.0094 Tc 2.404 0 Td (the )Tj 0.0104 Tc 1.705 0 Td (seller )Tj -0.0027 Tc 2.715 0 Td (has )Tj -0.0259 Tc 1.932 0 Td (in )Tj 0.0008 Tc 1.048 0 Td (good )Tj -0.0061 Tc 2.529 0 Td (faith )Tj 0.0078 Tc 2.209 0 Td (accepted )Tj 0.0294 Tc 4.442 0 Td (from )Tj -0.0169 Tc 2.418 0 Td (the.t>uyer )Tj 0 Tc 4.591 0 Td (a )Tj 0.0058 Tc -39.049 -1.2 Td (statement )Tj 0.05 Tc 11.8106 0 0 11.8 127.4777 188.32 Tm (that )Tj 0.0313 Tc 11.8 0 0 11.8 152.4378 188.32 Tm (the )Tj 0.0234 Tc 1.775 0 Td (buyer )Tj 0.0078 Tc 2.876 0 Td (executed )Tj -0.0259 Tc 4.466 0 Td (in )Tj -0.006 Tc 1.068 0 Td (good )Tj -0.001 Tc 2.509 0 Td (faith )Tj -0.0189 Tc 2.25 0 Td (and )Tj 0.0031 Tc 1.958 0 Td (that )Tj -0.0309 Tc 1.979 0 Td (is )Tj -0.0259 Tc 1.017 0 Td (in )Tj 0.018 Tc 1.068 0 Td (substantially )Tj 0.0313 Tc 5.963 0 Td (the )Tj -0.035 Tc 11.7552 0 0 11.8 489.305 188.32 Tm ('Same )Tj -0.0014 Tc 11.8 0 0 11.8 71.3472 174.4 Tm (form, )Tj -0.0291 Tc 2.656 0 Td (and )Tj 0.0417 Tc 1.954 0 Td (subject )Tj -0.012 Tc 3.706 0 Td (to )Tj 0.0007 Tc 1.139 0 Td (the )Tj 0.0055 Tc 1.745 0 Td (same )Tj 0.0016 Tc 2.804 0 Td (conditions, )Tj -0.0156 Tc 5.147 0 Td (as )Tj 0.0007 Tc 1.328 0 Td (the )Tj 0.001 Tc 1.722 0 Td (certificate )Tj 0.0062 Tc 4.598 0 Td (described )Tj 0.0148 Tc 4.729 0 Td (in )Tj /T1_0 1 Tf 0 Tc 13.4 0 0 13.4 456.0338 174.4 Tm (\247 )Tj /T1_1 1 Tf -0.035 Tc 11.643 0 0 11.8 467.7197 174.4 Tm (1-4S.4\(\)52\255)Tj 0 Tc 11.8 0 0 11.8 72.1945 160.24 Tm (1)Tj -0.008 Tc 0.543 0 Td (\(a\)\(6\), )Tj 0.0341 Tc 3.038 0 Td (except )Tj 0.0234 Tc 3.423 0 Td (that )Tj 0.0109 Tc 2.034 0 Td (the )Tj 0.0051 Tc 1.763 0 Td (certificate )Tj 0.0095 Tc 4.67 0 Td (must )Tj 0.05 Tc 12.3169 0 0 11.8 282.5782 160.24 Tm (be )Tj 0.0007 Tc 11.8 0 0 11.8 300.7111 160.24 Tm (signed )Tj 0.0116 Tc 3.285 0 Td (under )Tj -0.0004 Tc 2.888 0 Td (penalties )Tj 0.0219 Tc 4.322 0 Td (of)Tj 0.0196 Tc 0.918 0 Td (.perjury )Tj 0.0218 Tc 3.738 0 Td (and )Tj 0.0112 Tc 2.045 0 Td (need )Tj 0.0071 Tc -36.569 -1.18 Td (not )Tj -0.0065 Tc 1.709 0 Td (refer )Tj 0.0083 Tc 2.313 0 Td (to )Tj 0.05 Tc 11.8839 0 0 11.8 133.7275 146.32 Tm (Form )Tj 0.0022 Tc 11.8 0 0 11.8 166.7669 146.32 Tm (637 )Tj 0.0473 Tc 2.015 0 Td (or )Tj 0.0041 Tc 1.251 0 Td (include )Tj 0 Tc 3.507 0 Td (a )Tj 0.0031 Tc 0.846 0 Td (registration )Tj 0.0024 Tc 5.329 0 Td (number. )Tj EMC /P <>BDC 0.0022 Tc -17.983 -2.176 Td (Rev. )Tj 0.0339 Tc 2.461 0 Td (Rul. )Tj 0.0091 Tc 2.287 0 Td (73-197, )Tj -0.0274 Tc 3.866 0 Td (1973-1 )Tj -0.0146 Tc 3.414 0 Td (C.B. )Tj 0.0191 Tc 2.492 0 Td (423 )Tj 0.0076 Tc 2.018 0 Td (holds )Tj -0.0037 Tc 2.72 0 Td (that )Tj 0.0007 Tc 1.953 0 Td (the )Tj -0.001 Tc 1.705 0 Td (sale )Tj 0.0423 Tc 2.135 0 Td (of )Tj 0.0151 Tc 1.119 0 Td (specially-eesigned )Tj 0.0061 Tc -29.189 -1.2 Td (chassis )Tj 0.0132 Tc 3.69 0 Td (for )Tj 0.05 Tc 11.9199 0 0 11.8 133.0713 106.48 Tm (use )Tj -0.0055 Tc 11.8 0 0 11.8 158.0249 106.48 Tm (in )Tj 0.0007 Tc 1.072 0 Td (the )Tj 0.0096 Tc 1.755 0 Td (manufacture )Tj 0.05 Tc 13.3649 0 0 11.8 260.3669 106.48 Tm (of )Tj 0.0004 Tc 11.8 0 0 11.8 275.3867 106.48 Tm (mobile )Tj 0.0073 Tc 3.254 0 Td (homes )Tj -0.0294 Tc 3.365 0 Td (are )Tj -0.003 Tc 1.74 0 Td (not )Tj 0.0078 Tc 1.658 0 Td (subject )Tj 0.0287 Tc 3.462 0 Td (to )Tj 0.0414 Tc 1.2 0 Td (the )Tj 0.0491 Tc 1.749 0 Td (tax )Tj 0.0108 Tc 1.734 0 Td (imposed )Tj 0.0073 Tc -35.4 -1.18 Td (on )Tj -0.0057 Tc 1.469 0 Td (truck )Tj 0.04 Tc 2.434 0 Td (chassis )Tj -0.0151 Tc 3.808 0 Td (.under )Tj 0.0044 Tc 3.069 0 Td (section )Tj /C0_0 1 Tf 5.3455 0 0 10.08 240.58 92.56 Tm <0034003000360031007E00610029002800310029002E>Tj /T1_2 1 Tf ( )Tj /T1_1 1 Tf -0.0035 Tc 11.8 0 0 11.8 307.0165 92.56 Tm (However, )Tj -0.0094 Tc 4.534 0 Td (the )Tj 0.0186 Tc 1.647 0 Td (tax )Tj 0.0006 Tc 1.694 0 Td (imposed )Tj 0.0075 Tc 4.191 0 Td (under-seotion )Tj -0.0302 Tc -31.998 -1.18 Td (4061)Tj -0.0137 Tc 2.304 0 Td (\(a\)\()Tj -0.0285 Tc 1.613 0 Td (1\))Tj 0.042 Tc 1.161 0 Td (applies)Tj -0.012 Tc 3.728 0 Td (to)Tj 0.0007 Tc 1.139 0 Td (the )Tj -0.001 Tc 1.745 0 Td (sale )Tj -0.035 Tc 10.4646 0 0 11.8 233.242 78.64 Tm ('Of)Tj 0.0051 Tc 11.8 0 0 11.8 248.3617 78.64 Tm (conventional)Tj 0.0095 Tc 5.986 0 Td (truck)Tj 0.0027 Tc 2.495 0 Td (chassis )Tj /C0_0 1 Tf 6.66 0 0 10.08 390.34 78.64 Tm <007E00760065006E>Tj /T1_2 1 Tf ( )Tj /T1_1 1 Tf 0.0369 Tc 11.8 0 0 11.8 420.0378 78.64 Tm (though )Tj 0.0304 Tc 3.58 0 Td (they )Tj 0.0214 Tc 2.252 0 Td (are )Tj 0.0096 Tc 1.781 0 Td (used )Tj EMC ET endstream endobj 3 0 obj <>]/Height 3331/Type/XObject>>stream ; 3+"\)!"8RDDDDDDKAH`Dpr,IL M)""""Y9@"?2[-1`;eӠ ?O]\}V(J*TBTR< ?1:@jNwMJOHݦg;XidS&-U(d=z"zIPoItu~tEq:tm=oo"^EER"L-7"ua맯ZtI]IԅwR/d_AA 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0.0172 Tc 1.427 0 Td (components )Tj 0.05 Tc 11.6943 0 0 11.6 149.6235 712.56 Tm (of )Tj 0.0146 Tc 11.6 0 0 11.6 163.4306 712.56 Tm (mobile )Tj 0.0229 Tc 3.372 0 Td (homes. )Tj -0.0333 Tc 4.068 0 Td (In )Tj 0.0167 Tc 1.114 0 Td (determining )Tj 0.0389 Tc 5.699 0 Td (whether )Tj 0.023 Tc 4.071 0 Td (the )Tj 0.0192 Tc 1.794 0 Td (chassis )Tj -0.0197 Tc 3.819 0 Td (is )Tj 0.0147 Tc 1.024 0 Td (specially )Tj 0.0219 Tc -33.518 -1.221 Td (designed )Tj 0.0132 Tc 4.538 0 Td (for )Tj 0.011 Tc 1.515 0 Td (use )Tj -0.0343 Tc 1.985 0 Td (in )Tj 0.0127 Tc 1.091 0 Td (the )Tj 0.0234 Tc 1.765 0 Td (manufacture )Tj 0.05 Tc 11.6943 0 0 11.6 261.4635 698.4 Tm (of )Tj 0.0146 Tc 11.6 0 0 11.6 275.2706 698.4 Tm (mobile )Tj 0.0104 Tc 3.352 0 Td (homes, )Tj 0.0437 Tc 3.656 0 Td (the )Tj 0.0245 Tc 1.827 0 Td (revenue )Tj 0.0065 Tc 4.117 0 Td (ruling )Tj 0.0138 Tc 2.843 0 Td (evaluates )Tj 0.018 Tc -33.95 -1.241 Td (several )Tj 0.0127 Tc 3.648 0 Td (factors )Tj 0.0161 Tc 3.438 0 Td (including )Tj 0.011 Tc 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11.6943 0 0 11.6 178.1835 655.68 Tm (of )Tj 0 Tc 11.6 0 0 11.6 191.6142 655.68 Tm (a )Tj 0.0181 Tc 0.881 0 Td (large )Tj 0.0261 Tc 2.616 0 Td (gas )Tj 0.0086 Tc 1.991 0 Td (tank, )Tj 0.011 Tc 2.572 0 Td (use )Tj 0.05 Tc 11.9728 0 0 11.6 307.5408 655.68 Tm (of )Tj 0.0117 Tc 11.6 0 0 11.6 321.0388 655.68 Tm (three )Tj 0.0276 Tc 2.686 0 Td (speed )Tj 0.0251 Tc 3.185 0 Td (automatic )Tj 0.0116 Tc 4.868 0 Td (transmission )Tj -0.005 Tc 6.098 0 Td (and )Tj 0.0307 Tc -38.905 -1.221 Td (power )Tj 0.0097 Tc 3.155 0 Td (steering, )Tj 0.0317 Tc 4.273 0 Td (use )Tj 0.05 Tc 11.6943 0 0 11.6 174.3435 641.52 Tm (of )Tj 0.0225 Tc 11.6 0 0 11.6 187.7929 641.52 Tm (specially )Tj 0.0189 Tc 4.323 0 Td (designed )Tj 0.0151 Tc 4.584 0 Td (power )Tj 0.0137 Tc 3.062 0 Td (brake )Tj 0.041 Tc 2.772 0 Td (boosters, )Tj 0.0053 Tc 4.809 0 Td (and )Tj 0.0177 Tc 1.998 0 Td (positioning )Tj 0.05 Tc 11.6943 0 0 11.6 499.0635 641.52 Tm (of )Tj 0.0181 Tc 11.6 0 0 11.6 64.913 627.6 Tm (steering )Tj 0.0199 Tc 4.032 0 Td (columns )Tj 0.0157 Tc 4.18 0 Td (and )Tj 0.0277 Tc 2.028 0 Td (driver )Tj 0.0234 Tc 2.918 0 Td (seats )Tj 0.0191 Tc 2.779 0 Td (forward )Tj -0.005 Tc 3.82 0 Td (and )Tj 0.0227 Tc 1.992 0 Td (to )Tj 0.0127 Tc 1.159 0 Td (the )Tj 0.0177 Tc 1.765 0 Td (left )Tj 0.05 Tc 11.9728 0 0 11.6 370.9007 627.6 Tm (of )Tj 0.0067 Tc 11.6 0 0 11.6 383.664 627.6 Tm (.conventional )Tj 0.0138 Tc 6.291 0 Td (truck )Tj 0.0064 Tc 2.518 0 Td (chassis. )Tj 0.0352 Tc -36.306 -1.221 Td (The )Tj 0.0065 Tc 2.16 0 Td (ruling )Tj 0.0192 Tc 2.822 0 Td (concluded )Tj 0.0265 Tc 5.055 0 Td (that )Tj 0.0181 Tc 2.096 0 Td (inasmuch )Tj 0.0019 Tc 4.747 0 Td (as )Tj 0.0127 Tc 1.392 0 Td (the )Tj 0.0226 Tc 1.69 0 Td (chassis )Tj /C0_0 1 Tf 5.66 0 0 9.6 340.54 613.44 Tm <006100720065007E00700065006300690061006C006C0079>Tj /T1_1 1 Tf ( )Tj /T1_0 1 Tf 0.0233 Tc 11.6 0 0 11.6 411.9411 613.44 Tm (designed, )Tj 0.0086 Tc 4.84 0 Td (constructed, )Tj 0.0157 Tc -34.737 -1.221 Td (and )Tj 0.0208 Tc 2.081 0 Td (predominately )Tj 0.0013 Tc 6.87 0 Td (used )Tj 0.0442 Tc 2.499 0 Td (for )Tj 0.0127 Tc 1.549 0 Td (the )Tj 0.0175 Tc 1.759 0 Td (transportation )Tj 0.05 Tc 11.9728 0 0 11.6 313.5408 599.28 Tm (of )Tj 0.0146 Tc 11.6 0 0 11.6 327.3506 599.28 Tm (mobile )Tj 0.0419 Tc 3.352 0 Td (home )Tj 0.0254 Tc 2.938 0 Td (bodies )Tj 0.0157 Tc 3.423 0 Td (and )Tj 0.0085 Tc 2.081 0 Td (not )Tj 0.05 Tc 11.7868 0 0 11.6 483.0378 599.28 Tm (to )Tj -0.0027 Tc 11.6 0 0 11.6 497.2706 599.28 Tm (haul )Tj 0.0256 Tc -37.266 -1.2 Td (freight )Tj 0.0424 Tc 3.241 0 Td (or )Tj 0.0142 Tc 1.219 0 Td (cargo, )Tj 0.0127 Tc 3.193 0 Td (the )Tj 0.0192 Tc 1.773 0 Td (chassis )Tj 0.003 Tc 3.808 0 Td (are )Tj 0.0189 Tc 1.832 0 Td (not )Tj 0.0192 Tc 1.69 0 Td (taxable )Tj 0.0019 Tc 3.677 0 Td (as )Tj 0.0225 Tc 1.386 0 Td (automobile )Tj 0.0293 Tc 5.426 0 Td (truck )Tj 0.0183 Tc 2.58 0 Td (chassis. )Tj EMC /P <>BDC 0.0145 Tc -26.623 -2.276 Td (The )Tj 0.0217 Tc 2.091 0 Td (taxability )Tj 0.0363 Tc 4.402 0 Td (of )Tj 0 Tc 1.178 0 Td (a )Tj 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Td (been )Tj 0.0173 Tc 2.617 0 Td (specially )Tj 0.0248 Tc 4.282 0 Td (designed )Tj -0.005 Tc 4.592 0 Td (and )Tj /C0_0 1 Tf 11.496 0 0 9.6 273.1 531.12 Tm <007300550062007300740061006E007E0039002E>Tj /T1_1 1 Tf ( )Tj /T1_0 1 Tf 0.0442 Tc 11.6 0 0 11.6 391.8677 531.12 Tm (for )Tj 0.011 Tc 1.577 0 Td (use )Tj -0.0343 Tc 1.985 0 Td (in )Tj 0.0334 Tc 1.091 0 Td (the )Tj 0.009 Tc 1.806 0 Td (manufacture )Tj 0.05 Tc 11.9728 0 0 11.6 65.6207 517.44 Tm (of )Tj 0 Tc 11.6 0 0 11.6 79.5343 517.44 Tm (a )Tj 0.0278 Tc 0.881 0 Td (motor )Tj 0.0191 Tc 2.959 0 Td (home. )Tj 0.0249 Tc 3.489 0 Td (The )Tj 0.0226 Tc 2.126 0 Td (chassis )Tj 0.0152 Tc 3.82 0 Td (purchased )Tj /C0_0 1 Tf 15.5657 0 0 10.08 293.02 517.44 Tm <00660072006F007E007E00720065>Tj /T1_1 1 Tf ( )Tj /T1_0 1 Tf 0.0234 Tc 11.6 0 0 11.6 405.9241 517.44 Tm (conventional )Tj 0.0054 Tc 6.228 0 Td (chassis )Tj 0.0087 Tc -35.555 -1.2 Td (with )Tj 0.0264 Tc 2.164 0 Td (some )Tj 0.0189 Tc 2.886 0 Td (modifications )Tj 0.0227 Tc 6.387 0 Td (to )Tj 0.0241 Tc 1.215 0 Td (accommodate )Tj 0.0006 Tc 6.881 0 Td (use )Tj 0.0019 Tc 1.932 0 Td (as )Tj 0 Tc 1.386 0 Td (a )Tj 0.027 Tc 0.86 0 Td (mobile )Tj 0.0139 Tc 3.434 0 Td (home. )Tj 0.0145 Tc 3.468 0 Td (The )Tj 0.0158 Tc 2.106 0 Td (conventional )Tj 0.0226 Tc -32.71 -1.2 Td (chassis )Tj 0.0134 Tc 3.808 0 Td (are )Tj 0.022 Tc 1.812 0 Td (used )Tj 0.0442 Tc 2.541 0 Td (for )Tj 0 Tc 1.564 0 Td (a )Tj 0.0208 Tc 0.855 0 Td (variety )Tj 0.05 Tc 11.9728 0 0 11.6 227.8607 489.6 Tm (of )Tj 0.0252 Tc 11.6 0 0 11.6 241.9106 489.6 Tm (non-motor )Tj 0.0074 Tc 5.048 0 Td (home )Tj 0.0205 Tc 2.81 0 Td (functions, )Tj 0.0132 Tc 4.856 0 Td (such )Tj 0.0019 Tc 2.523 0 Td (as )Tj 0.05 Tc 11.7132 0 0 11.6 434.4999 489.6 Tm (day )Tj 0.0013 Tc 11.6 0 0 11.6 458.2441 489.6 Tm (cabs, )Tj 0.0121 Tc 2.754 0 Td (sleeper )Tj 0.025 Tc -36.561 -1.2 Td (cabs )Tj 0.0053 Tc 2.546 0 Td (and )Tj 0.0459 Tc 2.007 0 Td (dump )Tj 0.0176 Tc 2.922 0 Td (trucks. )Tj 0.0456 Tc 3.66 0 Td (The )Tj 0.0133 Tc 2.17 0 Td (sample )Tj 0.0188 Tc 3.651 0 Td (invoices )Tj 0.0151 Tc 4.066 0 Td (show )Tj 0.0265 Tc 2.673 0 Td (that )Tj 0.0207 Tc 2.028 0 Td (the-chassis )Tj 0.0274 Tc 5.58 0 Td (contain )Tj 0.0095 Tc 3.737 0 Td (mostly )Tj 0.0177 Tc -35.017 -1.2 Td (standard )Tj 0.0324 Tc 4.384 0 Td (equipment )Tj 0.0424 Tc 5.215 0 Td (or )Tj 0.0265 Tc 1.219 0 Td (common )Tj 0.0157 Tc 4.358 0 Td (upgrades. )Tj 0.0201 Tc 5.209 0 Td (Upgrades )Tj 0.05 Tc 11.6718 0 0 11.6 357.2323 461.76 Tm (such )Tj 0.0019 Tc 11.6 0 0 11.6 387.6943 461.76 Tm (as )Tj 0.0306 Tc 1.365 0 Td (extended )Tj 0.0111 Tc 4.663 0 Td (frame )Tj -0.0093 Tc 2.963 0 Td (rails, )Tj 0.0223 Tc -36.662 -1.221 Td (heavier )Tj 0.0259 Tc 3.679 0 Td (front )Tj 0.0241 Tc 2.413 0 Td (axle )Tj 0.0053 Tc 2.255 0 Td (and )Tj 0.0136 Tc 2.06 0 Td (reinforced )Tj -0.0044 Tc 4.966 0 Td (rails )Tj 0.0235 Tc 2.17 0 Td (were )Tj 0.014 Tc 2.576 0 Td (available )Tj -0.0188 Tc 4.387 0 Td (opUons )Tj 0.016 Tc 3.683 0 Td (offered )Tj 0.031 Tc 3.57 0 Td (by )Tj 0.023 Tc 1.421 0 Td (the )Tj 0.0204 Tc -33.18 -1.2 Td (manufacturer. )Tj 0.0185 Tc 7.055 0 Td (Although )Tj 0.0216 Tc 4.443 0 Td (these )Tj 0.0221 Tc 2.883 0 Td (upgrades )Tj 0.0137 Tc 4.655 0 Td (made )Tj 0.0127 Tc 2.849 0 Td (the )Tj 0.0364 Tc 1.669 0 Td (chassis )Tj 0.0122 Tc 3.923 0 Td (more )Tj 0.0169 Tc 2.659 0 Td (stable )Tj 0.0339 Tc 3.11 0 Td (for )Tj 0.0063 Tc 1.555 0 Td (mobile )Tj 0.0074 Tc 3.31 0 Td (home )Tj 0.0115 Tc -38.11 -1.2 Td (use, )Tj 0.0211 Tc 2.269 0 Td (they )Tj 0.0134 Tc 2.27 0 Td (are )Tj 0.0292 Tc 1.853 0 Td (not )Tj 0.0199 Tc 1.748 0 Td (so )Tj 0.0167 Tc 1.407 0 Td (substantial )Tj -0.0188 Tc 5.316 0 Td (as )Tj 0.002 Tc 1.35 0 Td (to )Tj 0.0251 Tc 1.186 0 Td (render )Tj 0.0023 Tc 3.304 0 Td (the )Tj 0.0157 Tc 1.731 0 Td (chassis )Tj 0.0199 Tc 3.809 0 Td (specially )Tj 0.0278 Tc 4.302 0 Td (designed )Tj 0.0132 Tc 4.58 0 Td (for )Tj -0.0097 Tc 1.515 0 Td (use )Tj -0.0188 Tc 1.932 0 Td (as )Tj 0 Tc 1.366 0 Td (a )Tj 0.0278 Tc -39.919 -1.2 Td (motor )Tj 0.0139 Tc 2.959 0 Td (home. )Tj -0.0126 Tc 3.55 0 Td (In )Tj 0.0074 Tc 1.122 0 Td (fact, )Tj 0.0023 Tc 2.294 0 Td (the )Tj 0.0204 Tc 1.752 0 Td (costs )Tj 0.05 Tc 11.6943 0 0 11.6 234.3435 405.84 Tm (of )Tj 0.0165 Tc 11.6 0 0 11.6 247.5988 405.84 Tm (these )Tj 0.0171 Tc 2.861 0 Td (modifications )Tj 0.0237 Tc 6.361 0 Td (are )Tj 0.0164 Tc 1.833 0 Td (relatively )Tj 0.0323 Tc 4.417 0 Td (small )Tj -0.0343 Tc 2.824 0 Td (in )Tj 0.0044 Tc 1.105 0 Td (comparison )Tj 0.0227 Tc -35.021 -1.2 Td (to )Tj 0.0127 Tc 1.179 0 Td (the )Tj 0.0109 Tc 1.759 0 Td (total )Tj 0.0353 Tc 2.29 0 Td (cost )Tj 0.05 Tc 11.6943 0 0 11.6 153.2235 391.92 Tm (of )Tj 0.0023 Tc 11.6 0 0 11.6 166.7188 391.92 Tm (the )Tj 0.0153 Tc 1.752 0 Td (chassis. )Tj -0.0084 Tc 4.378 0 Td (As )Tj 0.0023 Tc 1.484 0 Td (the )Tj 0.02 Tc 1.738 0 Td (taxpayer's )Tj 0.0253 Tc 5.032 0 Td (website )Tj 0.0112 Tc 3.912 0 Td (indicates, )Tj 0.023 Tc 4.67 0 Td (the )Tj -0.0254 Tc 1.69 0 Td (1>redominate )Tj 0.0213 Tc -33.276 -1.2 Td (use )Tj 0.05 Tc 11.6943 0 0 11.6 89.8635 378 Tm (of )Tj 0.0127 Tc 11.6 0 0 11.6 103.1188 378 Tm (the )Tj 0.0234 Tc 1.752 0 Td (conventional )Tj 0.0226 Tc 6.228 0 Td (chassis )Tj -0.035 Tc 11.27 0 0 11.6 240.2355 378 Tm (in )Tj 0.0023 Tc 11.6 0 0 11.6 252.3988 378 Tm (the )Tj 0.0171 Tc 1.765 0 Td (industry )Tj 0.023 Tc 3.919 0 Td (continues )Tj 0.002 Tc 4.786 0 Td (to )Tj /T1_2 1 Tf 0.05 Tc 12.6907 0 0 12.5 387.5893 378 Tm (be )Tj /T1_0 1 Tf 0.0339 Tc 11.6 0 0 11.6 403.8677 378 Tm (for )Tj 0.0315 Tc 1.535 0 Td (hauling )Tj 0.0095 Tc 3.732 0 Td (cargo )Tj 0.0424 Tc 2.857 0 Td (or )Tj 0.0148 Tc -37.193 -1.179 Td (freight. )Tj EMC /P <>BDC -0.0333 Tc 3.223 -2.234 Td (In )Tj 0.007 Tc 1.163 0 Td (Rev. )Tj -0.0038 Tc 2.503 0 Td (Rul. )Tj 0.0121 Tc 2.161 0 Td (73-197, )Tj 0.0127 Tc 3.816 0 Td (the )Tj 0.0157 Tc 1.773 0 Td (chassis )Tj 0.05 Tc 11.727 0 0 11.6 279.9329 338.4 Tm (at )Tj 0.0059 Tc 11.6 0 0 11.6 293.9889 338.4 Tm (issue )Tj 0.0166 Tc 2.667 0 Td (were )Tj 0.0173 Tc 2.578 0 Td (specially )Tj 0.0337 Tc 4.282 0 Td (designed )Tj 0.0339 Tc 4.601 0 Td (for )Tj -0.008 Tc 1.549 0 Td (the )Tj 0.0066 Tc 1.723 0 Td (purpose )Tj 0.05 Tc 11.6943 0 0 11.6 67.3035 324.24 Tm (of )Tj 0.0231 Tc 11.6 0 0 11.6 80.7988 324.24 Tm (transporting )Tj 0.0187 Tc 5.923 0 Td (mobile )Tj 0.0212 Tc 3.372 0 Td (home )Tj 0.0026 Tc 2.938 0 Td (bodies. )Tj 0.025 Tc 3.861 0 Td (There, )Tj 0.0023 Tc 3.353 0 Td (the )Tj 0.0237 Tc 1.732 0 Td (engines )Tj 0.0028 Tc 3.983 0 Td (were )Tj 0.0202 Tc 2.547 0 Td (mounted )Tj 0.0134 Tc 4.448 0 Td (between )Tj -0.008 Tc 4.173 0 Td (the )Tj 0.0214 Tc -37.508 -1.2 Td (frame )Tj -0.001 Tc 3.004 0 Td (rails, )Tj 0.0363 Tc 2.512 0 Td (and )Tj 0.0127 Tc 2.095 0 Td (the )Tj 0.0172 Tc 1.754 0 Td (design )Tj 0.0053 Tc 3.393 0 Td (and )Tj 0.0223 Tc 2.06 0 Td (placement )Tj 0.0363 Tc 5.099 0 Td (of )Tj 0.0157 Tc 1.123 0 Td (various )Tj 0.0241 Tc 3.654 0 Td (components )Tj 0.05 Tc 12.2512 0 0 11.6 422.738 310.32 Tm (of )Tj 11.8254 0 0 11.6 436.2377 310.32 Tm (the )Tj 0.0126 Tc 11.6 0 0 11.6 457.7726 310.32 Tm (engine )Tj 0.0072 Tc 3.394 0 Td (differed )Tj 0.0208 Tc -37.068 -1.221 Td (from )Tj 0.0252 Tc 2.432 0 Td (conventional )Tj 0.0073 Tc 6.255 0 Td (trucks. )Tj 0.0339 Tc 3.384 0 Td (Other )Tj 0.018 Tc 2.867 0 Td (features )Tj 0.0187 Tc 4.078 0 Td (which )Tj 0.0097 Tc 2.959 0 Td (were )Tj 0.0234 Tc 2.556 0 Td (different )Tj 0.0208 Tc 4.042 0 Td (from )Tj 0.0234 Tc 2.432 0 Td (conventional )Tj 0.0192 Tc 6.124 0 Td (chassis )Tj 0.0146 Tc -37.063 -1.221 Td (included )Tj 0.0462 Tc 4.2 0 Td (power )Tj 0.0072 Tc 3.228 0 Td (brakes, )Tj 0.0307 Tc 3.724 0 Td (power )Tj 0.0097 Tc 3.135 0 Td (steering, )Tj 0.0225 Tc 4.281 0 Td (automatic )Tj 0.0169 Tc 4.806 0 Td (transmission, )Tj 0.0182 Tc 6.483 0 Td (larger )Tj 0.0467 Tc 2.913 0 Td (fuel )Tj 0.0142 Tc 2.087 0 Td (tank )Tj -0.0154 Tc 2.229 0 Td (and )Tj 0.0127 Tc 1.971 0 Td (the )Tj 0.0275 Tc -39.056 -1.2 Td (placement )Tj 0.05 Tc 11.9728 0 0 11.6 127.3007 268.08 Tm (of )Tj 0.0437 Tc 11.6 0 0 11.6 140.7988 268.08 Tm (the )Tj 0.0181 Tc 1.837 0 Td (steering )Tj 0.0191 Tc 4.011 0 Td (column. )Tj -0.0333 Tc 4.267 0 Td (In )Tj 0.0152 Tc 1.119 0 Td (this )Tj 0.0064 Tc 1.938 0 Td (case, )Tj 0.0127 Tc 2.758 0 Td (the )Tj -0.0229 Tc 1.627 0 Td ('Chassis )Tj 0.0134 Tc 3.913 0 Td (are )Tj 0.0292 Tc 1.812 0 Td (not )Tj 0.05 Tc 12.3837 0 0 11.6 429.4657 268.08 Tm (so )Tj 0.0251 Tc 11.6 0 0 11.6 447.233 268.08 Tm (specially )Tj 0.0207 Tc -32.711 -1.2 Td (designed. )Tj 0.0292 Tc 5.18 0 Td (Unlike )Tj 0.0023 Tc 3.267 0 Td (the )Tj 0.0192 Tc 1.752 0 Td (chassis )Tj -0.0343 Tc 3.819 0 Td (in )Tj -0.008 Tc 1.07 0 Td (the )Tj 0.0142 Tc 1.744 0 Td (revenue )Tj -0.0028 Tc 4.076 0 Td (ruling, )Tj 0.0127 Tc 3.076 0 Td (the )Tj 0.0237 Tc 1.753 0 Td (engines )Tj 0.0086 Tc 3.984 0 Td (here )Tj 0.05 Tc 11.83 0 0 11.6 439.7718 254.16 Tm (are )Tj 0.0064 Tc 11.6 0 0 11.6 462.2306 254.16 Tm (mounted )Tj 0.018 Tc -33.984 -1.2 Td (above )Tj 0.0127 Tc 3.13 0 Td (the )Tj 0.0048 Tc 1.786 0 Td (rail, )Tj 0.0238 Tc 2.026 0 Td (which )Tj -0.035 Tc 11.5037 0 0 11.6 183.5908 240.24 Tm (is )Tj 0 Tc 11.6 0 0 11.6 195.4542 240.24 Tm (a )Tj 0.0216 Tc 0.836 0 Td (feature )Tj 0.0363 Tc 3.593 0 Td (of )Tj 0 Tc 1.137 0 Td (a )Tj 0.0196 Tc 0.847 0 Td (conventional )Tj 0.019 Tc 6.172 0 Td (truck )Tj 0.0124 Tc (chassis. )Tj 0.0276 Tc 7.514 0 Td (Moreover, )Tj -0.008 Tc 5.065 0 Td (the )Tj 0.0107 Tc -36.138 -1.2 Td (brakes, )Tj 0.0299 Tc 3.735 0 Td (steering )Tj 0.0053 Tc 4.116 0 Td (and )Tj 0.0191 Tc 2.033 0 Td (transmission )Tj 0.0235 Tc 6.162 0 Td (systems )Tj -0.0073 Tc 4.136 0 Td (are )Tj 0.0166 Tc 1.779 0 Td (available )Tj 0.0235 Tc 4.394 0 Td (for )Tj 0.0213 Tc 1.515 0 Td (use )Tj 0.0056 Tc (on )Tj 0.0127 Tc 3.407 0 Td (the )Tj 0.0121 Tc 1.835 0 Td (conventional )Tj 0.0192 Tc -33.124 -1.221 Td (chassis )Tj 0.0157 Tc 3.787 0 Td (and )Tj 0.0444 Tc 2.069 0 Td (are )Tj 0.0292 Tc 1.894 0 Td (not )Tj 0.0225 Tc 1.748 0 Td (specially )Tj 0.016 Tc 4.302 0 Td (designed )Tj 0.05 Tc 11.6833 0 0 11.6 280.0275 212.16 Tm (for )Tj 0.0063 Tc 11.6 0 0 11.6 298.5506 212.16 Tm (mobile )Tj 0.0212 Tc 3.331 0 Td (home )Tj 0.011 Tc 2.918 0 Td (use )Tj 0.0103 Tc 1.933 0 Td (only. )Tj 0.0488 Tc 2.775 0 Td (There )Tj -0.0073 Tc 3.182 0 Td (are )Tj -0.0163 Tc 1.791 0 Td (no )Tj 0.002 Tc 1.397 0 Td (special )Tj 0.0241 Tc -37.222 -1.2 Td (designs )Tj 0.0157 Tc 3.93 0 Td (and )Tj 0.0286 Tc 2.081 0 Td (placements )Tj 0.05 Tc 11.6943 0 0 11.6 203.8635 198.24 Tm (of )Tj 0.0168 Tc 11.6 0 0 11.6 217.2925 198.24 Tm (engine )Tj 0.0264 Tc 3.372 0 Td (components )Tj 0.0053 Tc 6.022 0 Td (and )Tj 0.0211 Tc 1.988 0 Td (steering )Tj 0.0199 Tc 4.032 0 Td (columns )Tj 0.05 Tc 12.076 0 0 11.6 444.3963 198.24 Tm (that )Tj 0.0132 Tc 11.6 0 0 11.6 469.7811 198.24 Tm (differ )Tj 0.0001 Tc 2.532 0 Td (from )Tj 0.0127 Tc -37.182 -1.221 Td (the )Tj 0.0328 Tc 1.731 0 Td (conventional )Tj 0.0124 Tc 6.331 0 Td (chassis. )Tj EMC /P <>BDC 0.0303 Tc -4.872 -2.234 Td (Based )Tj 0.0447 Tc 3.334 0 Td (upon )Tj 0.0127 Tc 2.662 0 Td (the )Tj 0.0202 Tc 1.699 0 Td (foregoing, )Tj 0.0078 Tc 4.967 0 Td (we )Tj 0.0187 Tc 1.636 0 Td (believe )Tj 0.0127 Tc 3.594 0 Td (the )Tj 0.0192 Tc 1.752 0 Td (chassis )Tj 0.003 Tc 3.787 0 Td (are )Tj 0.0292 Tc 1.791 0 Td (not )Tj 0.0328 Tc 1.728 0 Td (specially )Tj 0.0101 Tc 4.385 0 Td (designed )Tj 0.0442 Tc 4.414 0 Td (for )Tj 0.0213 Tc -38.892 -1.2 Td (use )Tj -0.0136 Tc 2.006 0 Td (in )Tj 0.023 Tc 1.07 0 Td (the )Tj 0.0317 Tc 1.785 0 Td (manufacture )Tj 0.05 Tc 11.6943 0 0 11.6 196.9035 144.24 Tm (of )Tj 0.0187 Tc 11.6 0 0 11.6 210.7106 144.24 Tm (mobile )Tj 0.0151 Tc 3.372 0 Td (homes )Tj 0.0053 Tc 3.402 0 Td (and )Tj -0.0073 Tc 2.028 0 Td (are )Tj -0.035 Tc 11.5897 0 0 11.6 333.473 144.24 Tm (subje'Ct )Tj 0.002 Tc 11.6 0 0 11.6 375.2789 144.24 Tm (to )Tj 0.0023 Tc 1.159 0 Td (the )Tj 0.0407 Tc 1.655 0 Td (tax )Tj 0.05 Tc 11.8403 0 0 11.6 428.3928 144.24 Tm (under )Tj 0.0135 Tc 11.6 0 0 11.6 463.793 144.24 Tm (section )Tj 0.0103 Tc 3.543 0 Td (4051. )Tj EMC /P <>BDC 0.0352 Tc -34.493 -2.214 Td (The )Tj 0.0445 Tc 2.133 0 Td (taxpayer )Tj 0.0171 Tc 4.444 0 Td (states )Tj 0.0196 Tc 3.087 0 Td (that )Tj 0.0112 Tc 2.043 0 Td (although )Tj -0.0036 Tc 4.315 0 Td (it )Tj -0.0172 Tc 0.807 0 Td (had )Tj 0.0189 Tc 2.007 0 Td (not )Tj -0.003 Tc 1.606 0 Td (.obtained )Tj 0.0316 Tc 4.299 0 Td (exemption )Tj 0.011 Tc 5.316 0 Td (certificates )Tj 0.0139 Tc 5.181 0 Td (from )Tj -0.0035 Tc -38.355 -1.2 Td (its )Tj 0.0227 Tc 1.345 0 Td (buyers )Tj 0.05 Tc 11.727 0 0 11.6 124.1729 104.64 Tm (at )Tj 11.8254 0 0 11.6 137.9176 104.64 Tm (the )Tj 0.0145 Tc 11.6 0 0 11.6 159.5188 104.64 Tm (time )Tj 0.0363 Tc 2.271 0 Td (of )Tj 0.0154 Tc 1.159 0 Td (sale, )Tj -0.0036 Tc 2.555 0 Td (it )Tj 0.0108 Tc 0.786 0 Td (has )Tj 0.0116 Tc 1.945 0 Td (recentty )Tj 0.0138 Tc 3.941 0 Td (obtained )Tj -0.0086 Tc 4.277 0 Td (Gertificates )Tj /C0_0 1 Tf 4.92 0 0 9.6 417.34 104.64 Tm <0063006500720074007E006600790069006E0067>Tj /T1_1 1 Tf ( )Tj /T1_0 1 Tf 0.0196 Tc 11.6 0 0 11.6 470.5589 104.64 Tm (that )Tj -0.0184 Tc 2.007 0 Td (the )Tj 0.0226 Tc -36.669 -1.2 Td (chassis )Tj 0.0304 Tc 3.797 0 Td (were )Tj 0.05 Tc 11.7964 0 0 11.6 142.1704 90.72 Tm (either )Tj 0.0047 Tc 11.6 0 0 11.6 178.074 90.72 Tm (resold )Tj 0.0387 Tc 3.133 0 Td (at )Tj -0.0039 Tc 1.191 0 Td (retail )Tj 0.0424 Tc 2.492 0 Td (or )Tj /C0_0 1 Tf 6.08 0 0 9.84 269.98 90.72 Tm <007E00650061007300650064>Tj /T1_1 1 Tf ( )Tj /T1_0 1 Tf -0.0151 Tc 11.6 0 0 11.6 310.6645 90.72 Tm (on )Tj 0 Tc 1.406 0 Td (a )Tj 0.0152 Tc 0.923 0 Td (long-term )Tj -0.0057 Tc 4.558 0 Td ('lease )Tj 0.05 Tc 12.0653 0 0 11.6 423.1032 90.72 Tm (by )Tj 12.1494 0 0 11.6 439.836 90.72 Tm (the )Tj 0.0052 Tc 11.6 0 0 11.6 461.7506 90.72 Tm (purchaser. )Tj 0.05 Tc 11.8277 0 0 11.6 524.0967 90.72 Tm (We )Tj 0.0329 Tc 11.6 0 0 11.6 67.3877 76.56 Tm (find )Tj /T1_2 1 Tf 0.05 Tc 13.3022 0 0 9.8 91.0358 76.56 Tm (00 )Tj /T1_0 1 Tf 0.0337 Tc 11.6 0 0 11.6 108.7106 76.56 Tm (merit )Tj 0.05 Tc 13.1574 0 0 11.6 138.6306 76.56 Tm (to )Tj 0.0127 Tc 11.6 0 0 11.6 154.2388 76.56 Tm (the )Tj 0.0338 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(from_)Tj -0.035 Tc 12.1434 0 0 12.3 410.196 585.5 Tm (to )Tj -0.0274 Tc 12.3 0 0 12.3 423.6351 585.5 Tm (the )Tj -0.0178 Tc 1.639 0 Td (taxpayer. )Tj -0.0252 Tc 4.837 0 Td (The )Tj -0.004 Tc -35.984 -1.132 Td (excise )Tj 0.0294 Tc 3.181 0 Td (agent )Tj /C0_0 1 Tf 21.072 0 0 10.08 136.18 571.58 Tm <006800610073007E0074>Tj /T1_1 1 Tf -0.0274 Tc 12.3 0 0 12.3 245.0751 571.58 Tm (the )Tj -0.0196 Tc 1.664 0 Td (proposed )Tj -0.0097 Tc 4.38 0 Td (adjustments )Tj -0.035 Tc 11.6115 0 0 12.3 388.4287 571.58 Tm (in )Tj -0.0215 Tc 12.3 0 0 12.3 400.8352 571.58 Tm (this )Tj -0.0227 Tc 1.808 0 Td (case )Tj -0.0208 Tc 2.373 0 Td (relate )Tj 0.0136 Tc 2.624 0 Td (only )Tj 0.0135 Tc 2.092 0 Td (to )Tj -0.0076 Tc -36.531 -1.112 Td (sales )Tj 0.0378 Tc 2.643 0 Td (made )Tj 0.05 Tc 39.3449 0 0 12.3 129.5135 557.9 Tm (after_ )Tj -0.035 Tc 11.8439 0 0 12.3 246.5493 557.9 Tm (No )Tj -0.0117 Tc 12.3 0 0 12.3 264.9267 557.9 Tm (adjustments )Tj -0.0259 Tc 5.571 0 Td (will )Tj -0.035 Tc 11.7111 0 0 12.3 353.8701 557.9 Tm (be )Tj -0.0084 Tc 12.3 0 0 12.3 369.9368 557.9 Tm (proposed )Tj -0.0112 Tc 4.427 0 Td (for )Tj -0.0111 Tc 1.427 0 Td (periods )Tj 0.0104 Tc 3.434 0 Td (prior )Tj -0.0256 Tc 2.297 0 Td (to )Tj EMC /P <>BDC -0.0149 Tc -29.95 -1.171 Td (Hence, )Tj -0.035 Tc 12.2603 0 0 12.3 186.2753 543.5 Tm (the )Tj -0.0054 Tc 12.3 0 0 12.3 206.4351 543.5 Tm (taxpayer's )Tj -0.01 Tc 4.794 0 Td (alternative )Tj -0.0062 Tc 4.82 0 Td (argument )Tj -0.035 Tc 11.8748 0 0 12.3 379.7834 543.5 Tm (is )Tj -0.0248 Tc 12.3 0 0 12.3 391.7768 543.5 Tm (moot. )Tj EMC /P <>BDC 0.0204 Tc -23.808 -2.107 Td (Please )Tj -0.0012 Tc 3.504 0 Td (contact )Tj -0.0274 Tc 3.499 0 Td (the )Tj -0.0135 Tc 1.684 0 Td (undersigned )Tj -0.0096 Tc 5.706 0 Td (at )Tj -0.0152 Tc 1.124 0 Td (\(412\) )Tj -0.0091 Tc 2.485 0 Td (644-3417 )Tj -0.01 Tc 4.518 0 Td (if )Tj -0.035 Tc 12.1998 0 0 12.3 385.241 517.58 Tm (you )Tj -0.0197 Tc 12.3 0 0 12.3 408.0968 517.58 Tm (have )Tj -0.0138 Tc 2.428 0 Td [(any )-19(questions )]TJ -0.035 Tc 12.2946 0 0 12.3 515.6151 517.58 Tm (in )Tj -0.0085 Tc 12.3 0 0 12.3 60.7551 504.38 Tm (this )Tj 0.0184 Tc 1.898 0 Td (matter. )Tj EMC /P <>BDC 0.0385 Tc 1.183 -2.205 Td (This )Tj 0.0005 Tc 2.328 0 Td (writing )Tj -0.0178 Tc 3.259 0 Td (may )Tj -0.0144 Tc 2.135 0 Td (contain )Tj -0.0166 Tc 3.504 0 Td (privileged )Tj -0.0133 Tc 4.488 0 Td (information. )Tj -0.0127 Tc 5.679 0 Td (Any )Tj -0.0109 Tc 1.99 0 Td (unauthorized )Tj -0.0153 Tc 5.98 0 Td (disclosure )Tj 0.0271 Tc 4.664 0 Td (of )Tj -0.0085 Tc -37.088 -1.132 Td (this )Tj 0.0167 Tc 1.858 0 Td (writing )Tj 0.0114 Tc 3.376 0 Td (may )Tj -0.0132 Tc 2.224 0 Td (have )Tj -0.035 Tc 12.0734 0 0 12.3 182.8491 463.34 Tm (an )Tj -0.0133 Tc 12.3 0 0 12.3 200.1267 463.34 Tm (adverse )Tj -0.0117 Tc 3.805 0 Td (effect )Tj -0.035 Tc 12.0459 0 0 12.3 279.82 463.34 Tm (on )Tj -0.0156 Tc 12.3 0 0 12.3 296.9768 463.34 Tm (privileges, )Tj -0.0207 Tc 4.693 0 Td (such )Tj -0.035 Tc 12.0294 0 0 12.3 383.9696 463.34 Tm (as )Tj -0.0274 Tc 12.3 0 0 12.3 399.6351 463.34 Tm (the )Tj -0.008 Tc 1.672 0 Td (attorney )Tj -0.011 Tc 3.824 0 Td (client )Tj 0.0057 Tc -33.023 -1.112 Td (privilege. )Tj 0.0277 Tc 4.792 0 Td (If )Tj 0.0021 Tc 0.857 0 Td (disclosure )Tj -0.0139 Tc 4.849 0 Td (becomes )Tj -0.0166 Tc 4.312 0 Td (necessary, )Tj -0.0209 Tc 5.034 0 Td (please )Tj -0.0077 Tc 3.169 0 Td (contact )Tj -0.028 Tc 3.46 0 Td (this )Tj -0.0168 Tc 1.79 0 Td (office )Tj -0.0014 Tc 2.622 0 Td (for )Tj -0.0095 Tc 1.456 0 Td (our )Tj -0.0311 Tc 1.684 0 Td (views. )Tj EMC /P <>BDC -0.0096 Tc -17.231 -5.639 Td (Frank )Tj -0.035 Tc 11.8808 0 0 12.3 302.0252 380.3 Tm (A. )Tj -0.0258 Tc 12.3 0 0 12.3 317.3173 380.3 Tm (Falvo )Tj EMC /P <>BDC -0.0113 Tc -4.03 -1.151 Td (General )Tj -0.0105 Tc 3.802 0 Td (Attorney )Tj EMC /P <>BDC -0.0142 Tc -3.784 -1.112 Td (\(Small )Tj -0.0091 Tc 3.099 0 Td (Business/Self-Employed\) )Tj EMC ET endstream endobj 15 0 obj <>]/Height 3329/Type/XObject>>stream )\%)B9"krQDDDDFd|b#-_ū2Wūj-_`]ׯQ-z^/~h^0,?@x&: fL“j;\ic)5@" 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