Gas Guzzler Tax Exclusions

§ 4064. Gas guzzler tax(a) Imposition of taxThere 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 22.51,000   At least 20.5 but less than 21.51,300   At least 19.5 but less than 20.51,700   At least 18.5 but less than 19.52,100   At least 17.5 but less than 18.52,600   At least 16.5 but less than 17.53,000   At least 15.5 but less than 16.53,700   At least 14.5 but less than 15.54,500   At least 13.5 but less than 14.55,400   At least 12.5 but less than 13.56,400   Less than 12.57,700. (b) DefinitionsFor purposes of this section—(1) Automobile(A) In generalThe 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 vehiclesThe 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 vehiclesThe 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 economyThe 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 typeThe term “model type” means a particular class of automobile as determined by regulation by the EPA Administrator. (4) Model yearThe 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 generalThe term “manufacturer” includes a producer or importer. (B) Lengthening treated as manufactureFor 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 AdministratorThe term “EPA Administrator” means the Administrator of the Environmental Protection Agency.