Internal Revenue Code:Sec. 4064. Gas guzzler tax
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter A - Automotive and Related Items
PART I - GAS GUZZLERS
Statute
Sec. 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:
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If the fuel economy of the model The tax is:
type 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.
<<NOTE: The following sentence was deleted by
Public Law 109-59:
"In the case of a limousine, the preceding sentence shall be
applied without regard to clause (ii)."
Effective Date- The amendment made by this section shall
take effect on October 1, 2005.>>
(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.
Sources
(Added Pub. L. 95-618, title II, Sec. 201(a), Nov. 9, 1978, 92
Stat. 3180; amended Pub. L. 99-514, title XVIII, Sec.
1812(e)(1)(B)(i), (ii), Oct. 22, 1986, 100 Stat. 2836; Pub. L.
101-508, title XI, Sec. 11216(a)-(d), Nov. 5, 1990, 104 Stat.
1388-437; Pub. L. 103-272, Sec. 5(g)(1), July 5, 1994, 108 Stat.
1374.)
References in Text
REFERENCES IN TEXT
The date of enactment of this section, referred to in subsec.
(b)(1)(B), is Nov. 9, 1978.
Section 206 of the Clean Air Act, referred to in subsec. (c)(1),
is section 206 of act July 14, 1955, ch. 360, title II, as added
Dec. 31, 1970, Pub. L. 91-604, Sec. 8(a), 84 Stat. 1694, which is
classified to section 7525 of Title 42, The Public Health and
Welfare.
Miscellaneous
AMENDMENTS
2005 - Public Law 109-059 deleted the
following sentence from Sec. 4064(b)(1)(A): "In the case
of a limousine, the preceding sentence shall be applied
without regard to clause (ii)."
Effective Date- The amendment made by this section shall
take effect on October 1, 2005.
1994 - Subsec. (b)(1)(B). Pub. L. 103-272 substituted ''section
32901 of title 49, United States Code,'' for ''section 501 of the
Motor Vehicle Information and Cost Savings Act (15 U.S.C. 2001)''.
1990 - Subsec. (a). Pub. L. 101-508, Sec. 11216(a), amended
subsec. (a) generally, substituting present provisions for
provisions which set forth gas guzzler tax tables in the case of
automobiles built in each of the model years 1980 through 1986 and
later.
Subsec. (b)(1)(A). Pub. L. 101-508, Sec. 11216(b), inserted at
end ''In the case of a limousine, the preceding sentence shall be
applied without regard to clause (ii).''
Subsec. (b)(5)(B). Pub. L. 101-508, Sec. 11216(c), substituted
heading for one which read: ''Exception for certain small
manufacturers'' and amended text generally. Prior to amendment,
text read as follows: ''A person shall not be treated as the
manufacturer of any automobile if -
''(i) such person would (but for this subparagraph) be so
treated solely by reason of lengthening an existing automobile,
and
''(ii) such person is a small manufacturer (as defined in
subsection (d)(4)) for the model year in which such lengthening
occurs.''
Subsec. (d). Pub. L. 101-508, Sec. 11216(d), struck out subsec.
(d) which prescribed special rules for small manufacturers.
1986 - Subsec. (b)(1)(A)(ii). Pub. L. 99-514, Sec.
1812(e)(1)(B)(i), substituted ''unloaded gross vehicle weight'' for
''gross vehicle weight''.
Subsec. (b)(5). Pub. L. 99-514, Sec. 1812(e)(1)(B)(ii), amended
par. (5) generally, designating existing provisions as subpar. (A),
adding subpar. (A) heading, and adding subpar. (B).
EFFECTIVE DATE OF 1990 AMENDMENT
Section 11216(e) of Pub. L. 101-508 provided that:
''(1) Subsections (a) and (b). - The amendments made by
subsections (a) and (b) (amending this section) shall apply to
sales after December 31, 1990.
''(2) Subsection (c). - The amendments made by subsection (c)
(amending this section) shall take effect on January 1, 1991.
''(3) Subsection (d). - The amendment made by subsection (d)
(amending this section) shall take effect on the date of the
enactment of this section (Nov. 5, 1990).''
EFFECTIVE DATE OF 1986 AMENDMENT
Section 1812(e)(1)(B)(iii) of Pub. L. 99-514 provided that: ''The
amendments made by clauses (i) and (ii) (amending this section)
shall take effect as if included in the amendments made by section
201 of Public Law 95-618 (see Effective Date note below); except
that the amendment made by clause (i) shall not apply to any
station wagon if -
''(I) such station wagon is originally equipped with more than
6 seat belts,
''(II) such station wagon was manufactured before November 1,
1985, and
''(III) such station wagon is of the 1985 or 1986 model year.''
EFFECTIVE DATE
Section 201(g) of Pub. L. 95-618, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ''The
amendments made by this section (enacting this section and amending
sections 1016, 4217, 4221, 4222, 4293, and 6416 of this title)
shall apply with respect to 1980 and later model year automobiles
(as defined in section 4064(b) of the Internal Revenue Code of 1986
(formerly I.R.C. 1954)).''
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177) or title
XVIII (Sec. 1800-1899A) of Pub. L. 99-514 require an amendment to
any plan, such plan amendment shall not be required to be made
before the first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99-514, as amended, set out as a note under
section 401 of this title.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1016, 4217, 4221, 4222,
4293, 6416 of this title; title 49 section 32908.
