26 U.S.C. § 4064 : US Code - Section 4064: Gas guzzler tax

Search 26 U.S.C. § 4064 : US Code - Section 4064: Gas guzzler tax

(a) Imposition of tax
There is hereby imposed on the sale by the manufacturer of each
automobile a tax determined in accordance with the following table:
If the fuel economy of the model type The tax is:
in which the automobile falls is:
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At least 22.5 $0
At least 21.5 but less than 22.5 1,000
At least 20.5 but less than 21.5 1,300
At least 19.5 but less than 20.5 1,700
At least 18.5 but less than 19.5 2,100
At least 17.5 but less than 18.5 2,600
At least 16.5 but less than 17.5 3,000
At least 15.5 but less than 16.5 3,700
At least 14.5 but less than 15.5 4,500
At least 13.5 but less than 14.5 5,400
At least 12.5 but less than 13.5 6,400
Less than 12.5 7,700.
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(b) Definitions
For purposes of this section -
(1) Automobile
(A) In general
The term "automobile" means any 4-wheeled vehicle propelled
by fuel -
(i) which is manufactured primarily for use on public
streets, roads, and highways (except any vehicle operated
exclusively on a rail or rails), and
(ii) which is rated at 6,000 pounds unloaded gross vehicle
weight or less.
(B) Exception for certain vehicles
The term "automobile" does not include any vehicle which is
treated as a nonpassenger automobile under the rules which were
prescribed by the Secretary of Transportation for purposes of
section 32901 of title 49, United States Code, and which were
in effect on the date of the enactment of this section.
(C) Exception for emergency vehicles
The term "automobile" does not include any vehicle sold for
use and used -
(i) as an ambulance or combination ambulance-hearse,
(ii) by the United States or by a State or local government
for police or other law enforcement purposes, or
(iii) for other emergency uses prescribed by the Secretary
by regulations.
(2) Fuel economy
The term "fuel economy" means the average number of miles
traveled by an automobile per gallon of gasoline (or equivalent
amount of other fuel) consumed, as determined by the EPA
Administrator in accordance with procedures established under
subsection (c).
(3) Model type
The term "model type" means a particular class of automobile as
determined by regulation by the EPA Administrator.
(4) Model year
The term "model year", with reference to any specific calendar
year, means a manufacturer's annual production period (as
determined by the EPA Administrator) which includes January 1 of
such calendar year. If a manufacturer has no annual production
period, the term "model year" means the calendar year.
(5) Manufacturer
(A) In general
The term "manufacturer" includes a producer or importer.
(B) Lengthening treated as manufacture
For purposes of this section, subchapter G of this chapter,
and section 6416(b)(3), the lengthening of an automobile by any
person shall be treated as the manufacture of an automobile by
such person.
(6) EPA Administrator
The term "EPA Administrator" means the Administrator of the
Environmental Protection Agency.
(7) Fuel
The term "fuel" means gasoline and diesel fuel. The Secretary
(after consultation with the Secretary of Transportation) may, by
regulation, include any product of petroleum or natural gas
within the meaning of such term if he determines that such
inclusion is consistent with the need of the Nation to conserve
energy.
(c) Determination of fuel economy
For purposes of this section -
(1) In general
Fuel economy for any model type shall be measured in accordance
with testing and calculation procedures established by the EPA
Administrator by regulation. Procedures so established shall be
the procedures utilized by the EPA Administrator for model year
1975 (weighted 55 percent urban cycle, and 45 percent highway
cycle), or procedures which yield comparable results. Procedures
under this subsection, to the extent practicable, shall require
that fuel economy tests be conducted in conjunction with
emissions tests conducted under section 206 of the Clean Air Act.
The EPA Administrator shall report any measurements of fuel
economy to the Secretary.
(2) Special rule for fuels other than gasoline
The EPA Administrator shall by regulation determine that
quantity of any other fuel which is the equivalent of one gallon
of gasoline.
(3) Time by which regulations must be issued
Testing and calculation procedures applicable to a model year,
and any amendment to such procedures (other than a technical or
clerical amendment), shall be promulgated not less than 12 months
before the model year to which such procedures apply.