Alright...I know we have talked legalities, but I'll throw my $20 every .1 hours in.
49 USCA § 32701
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A person may not....disconnect, reset, alter, or have disconnected, reset, or altered, an odometer of a motor vehicle intending to change the mileage registered by the odometer." [emphasis added].
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however:
49 U.S.C.A. § 32704
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a) Adjusting mileage.--A person may service, repair, or replace an odometer of a motor vehicle if the mileage registered by the odometer remains the same as before the service, repair, or replacement. If the mileage cannot remain the same--
(1) the person shall adjust the odometer to read zero; and
(2) the owner of the vehicle or agent of the owner shall attach a written notice to the left door frame of the vehicle specifying the mileage before the service, repair, or replacement and the date of the service, repair, or replacement.
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further,
49 U.S.C.A. § 32705
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(a)(1) Disclosure requirements.--Under regulations prescribed by the Secretary of Transportation that include the way in which information is disclosed and retained under this section, a person transferring ownership of a motor vehicle shall give the transferee the following written disclosure:
(A) Disclosure of the cumulative mileage registered on the odometer.
(B) Disclosure that the actual mileage is unknown, if the transferor knows that the odometer reading is different from the number of miles the vehicle has actually traveled.
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Therefore, under federal law (as always, state laws my be more restrictive), even if you follow the law in resetting to "0" and attaching the notice, you cannot sell the car as "actual miles" because the reading on the odometer does not match the miles traveled by the car.
But none of this means much to a person who will likely never sell the car anyway.