(b) For purposes of this article, it is conclusively presumed that the equitable and legal title to any direct import vehicle which is less than two years old has not been transferred to an ultimate purchaser and that the equitable or legal title to any direct import motor vehicle which is at least two years old has been transferred to an ultimate purchaser.

1. (1) From the first calendar day of the model year as indicated in the vehicle identification number.
2. (2) From the last calendar day of the month the vehicle was delivered by the manufacturer as shown on the foreign title document.
3. (3) From January 1 of the same calendar year as the model year shown on the foreign title document.
4. (4) From the last calendar day of the month the foreign title document was issued.

For purposes of this subdivision, the age of a motor vehicle shall be determined by the following, in descending order of preference: