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Internal Revenue Code, § 4064. Gas Guzzler Tax

I.R.C. § 4064(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 in
      which the automobile falls is:              The tax is:

      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.
I.R.C. § 4064(b) Definitions
For purposes of this section—
I.R.C. § 4064(b)(1) Automobile
I.R.C. § 4064(b)(1)(A) In General
The term “automobile” means any 4-wheeled vehicle propelled by fuel—
I.R.C. § 4064(b)(1)(A)(i)
which is manufactured primarily for use on public streets, roads, and highways (except any vehicle operated exclusively on a rail or rails), and
I.R.C. § 4064(b)(1)(A)(ii)
which is rated at 6,000 pounds unloaded gross vehicle weight or less.
I.R.C. § 4064(b)(1)(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.
I.R.C. § 4064(b)(1)(C) Exception For Emergency Vehicles
The term “automobile” does not include any vehicle sold for use and used—
I.R.C. § 4064(b)(1)(C)(i)
as an ambulance or combination ambulance-hearse,
I.R.C. § 4064(b)(1)(C)(ii)
by the United States or by a State or local government for police or other law enforcement purposes, or
I.R.C. § 4064(b)(1)(C)(iii)
for other emergency uses prescribed by the Secretary by regulations.
I.R.C. § 4064(b)(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).
I.R.C. § 4064(b)(3) Model Type
The term “model type” means a particular class of automobile as determined by regulation by the EPA Administrator.
I.R.C. § 4064(b)(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.
I.R.C. § 4064(b)(5) Manufacturer
I.R.C. § 4064(b)(5)(A) In General
The term “manufacturer” includes a producer or importer.
I.R.C. § 4064(b)(5)(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.
I.R.C. § 4064(b)(6) EPA Administrator
The term “EPA Administrator” means the Administrator of the Environmental Protection Agency.
I.R.C. § 4064(b)(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.
I.R.C. § 4064(c) Determination Of Fuel Economy
For purposes of this section—
I.R.C. § 4064(c)(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.
I.R.C. § 4064(c)(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.
I.R.C. § 4064(c)(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.
(Added Pub. L. 95-618, title II, Sec. 201(a), Nov. 9, 1978, 92 Stat. 3180, and 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; July 5, 1994, Pub. L. 103-272, Sec. 5(g)(1); Pub. L. 109-59, title XI, Sec. 11111(a), Aug. 10, 2005, 119 Stat. 1144.)
BACKGGROUND NOTES
Amendments to Chapter
1987--Pub. L. 100-203, title IX, 9201(c), Dec. 22, 1987, 101 Stat. 1330-330, added item for subchapter C.
1978--Pub. L. 95-227, 2(c), Feb. 10, 1978, 92 Stat. 12, added item for subchapter B.
1965--Pub. L. 89-44, title II, 203, 204, 206, June 21, 1965, 79 Stat. 139, 140, struck out items for subchapters B, C and E.
Amendments to Subchapter
1984--Pub. L. 98-369, div. A, title VII, 735(a)(3), (c)(5)(B), July 18, 1984, 98 Stat. 980, 982, substituted “Gas guzzlers” for “Motor vehicles" in item for part I, and struck out “and tubes” in item for part II.
Amendments to Part
1986--Pub. L. 99-514, title XVIII, 1875(f), Oct. 22, 1986, 100 Stat. 2897, substituted “guzzler” for “guzzlers” in item 4064.
1984--Pub. L. 98-369, div. A, title VII, 735(a)(2), July 18, 1984, 98 Stat. 980, substituted “GAS GUZZLERS” for “MOTOR VEHICLES” in part I heading, struck out items 4061 “Imposition of tax”, 4062 “Articles classified as parts”, and 4063 “Exemptions”, and substituted “guzzlers” for “guzzler" in item 4064.
1978--Pub. L. 95-618, title II, 201(f), Nov. 9, 1978, 92 Stat. 3184, added item 4064.
1971--Pub. L. 92-178, title IV, 401(g)(2)(D), Dec. 10, 1971, 85 Stat. 533, substituted “Articles classified as parts” for “Definitions” in item 4062.
[4061 to 4063. Repealed. Pub. L. 98-369, div. A, title VII, 735(a)(1), July 18, 1984, 98 Stat. 980]
Section 4061, acts Aug. 16, 1954, ch. 736, 68A Stat. 481; Mar. 30, 1955, ch. 18, 3(a)(2), 69 Stat. 14; Aug. 12, 1955, ch. 865, 1, 69 Stat. 709; Mar. 29, 1956, ch. 115, 3(a)(2), 70 Stat. 66; June 29, 1956, ch. 462, title II, 203, 70 Stat. 388; Mar. 29, 1957, Pub. L. 85-12, 3(a)(1), 71 Stat. 9; June 30, 1958, Pub. L. 85-475, 3(a)(1), 72 Stat. 259; June 30, 1959, Pub. L. 86-75, 3(a)(1), 73 Stat. 157; June 30, 1960, Pub. L. 86-564, title II 202(a)(1), 74 Stat. 290; June 29, 1961, Pub. L. 87-61, title II, 204, 75 Stat. 126; June 30, 1961, Pub. L. 87-72, 3(a)(1), 75 Stat. 193; June 28, 1962, Pub. L. 87-508, 3(a)(1), 76 Stat. 114; June 29, 1963, Pub. L. 88-52, 3(a)(1), 77 Stat. 72; June 30, 1964, Pub. L. 88-348, 2(a)(1), 78 Stat. 237; June 21, 1965, Pub. L. 89-44, title II, 201, 79 Stat. 136; Mar. 15, 1966, Pub. L. 89-368, title II, 201(a), 80 Stat. 65; Apr. 12, 1968, Pub. L. 90-285, 1(a)(1), 82 Stat. 92; June 28, 1968, Pub. L. 90-364, title I, 105(a)(1), 82 Stat. 265; Dec. 30, 1969, Pub. L. 91-172, title VII, 702(a)(1), 83 Stat. 660; Dec. 31, 1970, Pub. L. 91-605, title III, 303(a)(3), (4), 84 Stat. 1743; Dec. 31, 1970, Pub. L. 91-614, title II, 201(a)(1), 84 Stat. 1843; Dec. 10, 1971, Pub. L. 92-178, title IV, 401(a)(1), (g) (1), 85 Stat. 530, 533; May 5, 1976, Pub. L. 94-280, title III, 303(a)(3), (4), 90 Stat. 456; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834; Nov. 6, 1978, Pub. L. 95-599, title V, 502(a)(2), (3), 92 Stat. 2756; Jan. 6, 1983, Pub. L. 97-424, title V, 512(a)(1), (2), 96 Stat. 2173, 2174, related to imposition of tax on trucks, buses, tractors, etc.
Section 4062, acts Aug. 16, 1954, ch. 736, 68A Stat. 482; Oct. 13, 1964, Pub. L. 88-653, 5(b), 78 Stat. 1086; Nov. 13, 1966, Pub. L. 89-809, title II, 212(a), 80 Stat. 1585; Dec. 10, 1971, Pub. L. 92-178, title IV, 401(g)(2)(A)-(C), 85 Stat. 533, related to articles classified as parts.
Section 4063, acts Aug. 16, 1954, ch. 736, 68A Stat. 482; Aug. 11, 1955, ch. 805, 1(g), 69 Stat. 690; Oct. 13, 1964, Pub. L. 88-653, 5(a), 78 Stat. 1086; June 21, 1965, Pub. L. 89-44, title VIII, 801(a), 79 Stat. 157; Dec. 30, 1969, Pub. L. 91-172, title IX, 931(a), 83 Stat. 724; Dec. 31, 1970, Pub. L. 91-614, title III, 303(a), 84 Stat. 1845; Dec. 10, 1971, Pub. L. 92-178, title IV, 401(a)(2), (g)(3), 85 Stat. 530, 533; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), title XXI, 2109(a), 90 Stat. 1834, 1904; Nov. 6, 1978, Pub. L. 95-600, title VII, 701(ff)(1), 92 Stat. 2924; Nov. 9, 1978, Pub. L. 95-618, title II, 231(a), 92 Stat. 3187; Jan. 6, 1983, Pub. L. 97-424, title V, 512(a)(3), 96 Stat. 2174, related to exemptions from tax.
Effective Date of Repeal
Repeal effective as if included in the provisions of the Highway Revenue Act of 1982, Pub. L. 97-424, see section 736 of Pub. L. 98-369, set out as an Effective Date of 1984 Amendment note under section 4051 of this title.
AMENDMENTS
2005 - Subsec. (b)(1)(A). Pub. L. 109-59, Sec. 11111(a), amended subpar. (A) by striking the second sentence. Before being struck, it read as follows:
“In the case of a limousine, the preceding sentence shall be applied without regard to clause (ii).”
1994 - Subsec. (b)(1)(B). Pub. L. 103-272, Sec. 5(g)(1), amended (b)(1)(B) by striking “section 501 of the Motor Vehicle Information and Cost Savings Act (15 U.S.C. 2001)” and substituting “section 32901 of title 49, United States Code,” effective July 5, 1994.
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 2005 AMENDMENT
Amendment by Section 11111(a) of Pub. L. 109-59 effective October 1, 2005.
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.