26 USC 4064 - Gas guzzler tax

U.S Code last checked for updates: Nov 22, 2024

§ 4064.

Gas guzzler tax

(a)

Imposition of tax

(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

(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

(3)

Model type

(4)

Model year

(5)

Manufacturer

(A)

In general

(B)

Lengthening treated as manufacture

(6)

EPA Administrator

(7)

Fuel

(c)

Determination of fuel economy

For purposes of this section—

(1)

In general

(2)

Special rule for fuels other than gasoline

(3)

Time by which regulations must be issued

(Added Pub. L. 95–618, title II, § 201(a), Nov. 9, 1978, 92 Stat. 3180; amended Pub. L. 99–514, title XVIII, § 1812(e)(1)(B)(i), (ii), Oct. 22, 1986, 100 Stat. 2836; Pub. L. 101–508, title XI, § 11216(a)–(d), Nov. 5, 1990, 104 Stat. 1388–437; Pub. L. 103–272, § 5(g)(1), July 5, 1994, 108 Stat. 1374; Pub. L. 109–59, title XI, § 11111(a), Aug. 10, 2005, 119 Stat. 1946.)

cite as: 26 USC 4064