26 U.S.C. § 4064 — Gas guzzler tax

Page 2891 TITLE 26—INTERNAL REVENUE CODE § 4064 Part II. Tires. III. Petroleum products. Editorial Notes AMENDMENTS 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. PART I—GAS GUZZLERS Sec. [4061 to 4063. Repealed.] 4064. Gas guzzler tax. Editorial Notes AMENDMENTS 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 Repealed.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. Statutory Notes and Related Subsidiaries 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. § 4064. Gas guzzler tax (a) Imposition of tax There is hereby imposed on the sale by the manufacturer of each automobile a tax deter- mined 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. (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 un- loaded gross vehicle weight or less. (B) Exception for certain vehicles The term ‘‘automobile’’ does not include any vehicle which is treated as a nonpas- senger automobile under the rules which were prescribed by the Secretary of Trans- portation 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 am- bulance-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 Page 2892 TITLE 26—INTERNAL REVENUE CODE § 4064 gallon of gasoline (or equivalent amount of other fuel) consumed, as determined by the EPA Administrator in accordance with proce- dures established under subsection (c). (3) Model type The term ‘‘model type’’ means a particular class of automobile as determined by regula- tion by the EPA Administrator. (4) Model year The term ‘‘model year’’, with reference to any specific calendar year, means a manufac- turer’s annual production period (as deter- mined by the EPA Administrator) which in- cludes January 1 of such calendar year. If a manufacturer has no annual production pe- riod, the term ‘‘model year’’ means the cal- endar year. (5) Manufacturer (A) In general The term ‘‘manufacturer’’ includes a pro- ducer 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 Protec- tion Agency. (7) Fuel The term ‘‘fuel’’ means gasoline and diesel fuel. The Secretary (after consultation with the Secretary of Transportation) may, by reg- ulation, include any product of petroleum or natural gas within the meaning of such term if he determines that such inclusion is con- sistent 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 cal- culation 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 per- cent highway cycle), or procedures which yield comparable results. Procedures under this sub- section, to the extent practicable, shall re- quire 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 measure- ments 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 gaso- line. (3) Time by which regulations must be issued Testing and calculation procedures applica- ble 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, § 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.) Editorial Notes 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 sub- sec. (c)(1), is section 206 of act July 14, 1955, ch. 360, title II, as added Dec. 31, 1970, Pub. L. 91–604, § 8(a), 84 Stat. 1694, which is classified to section 7525 of Title 42, The Public Health and Welfare. AMENDMENTS 2005—Subsec. (b)(1)(A). Pub. L. 109–59 struck out con- cluding provisions which 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 substituted ‘‘section 32901 of title 49, United States Code,’’ for ‘‘sec- tion 501 of the Motor Vehicle Information and Cost Savings Act (15 U.S.C. 2001)’’. 1990—Subsec. (a). Pub. L. 101–508, § 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, § 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, § 11216(c), sub- stituted heading for one which read: ‘‘Exception for certain small manufacturers’’ and amended text gen- erally. 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 exist- ing automobile, and ‘‘(ii) such person is a small manufacturer (as de- fined in subsection (d)(4)) for the model year in which such lengthening occurs.’’ Subsec. (d). Pub. L. 101–508, § 11216(d), struck out sub- sec. (d) which prescribed special rules for small manu- facturers. 1986—Subsec. (b)(1)(A)(ii). Pub. L. 99–514, § 1812(e)(1)(B)(i), substituted ‘‘unloaded gross vehicle weight’’ for ‘‘gross vehicle weight’’. Subsec. (b)(5). Pub. L. 99–514, § 1812(e)(1)(B)(ii), amend- ed par. (5) generally, designating existing provisions as subpar. (A), adding subpar. (A) heading, and adding sub- par. (B). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2005 AMENDMENT Pub. L. 109–59, title XI, § 11111(b), Aug. 10, 2005, 119 Stat. 1946, provided that: ‘‘The amendment made by this section [amending this section] shall take effect on October 1, 2005.’’ EFFECTIVE DATE OF 1990 AMENDMENT Pub. L. 101–508, title XI, § 11216(e), Nov. 5, 1990, 104 Stat. 1388–437, 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. Page 2893 TITLE 26—INTERNAL REVENUE CODE § 4071 ‘‘(2) SUBSECTION (c).—The amendments made by sub- section (c) [amending this section] shall take effect on January 1, 1991. ‘‘(3) SUBSECTION (d).—The amendment made by sub- section (d) [amending this section] shall take effect on the date of the enactment of this section [Nov. 5, 1990].’’ EFFECTIVE DATE OF 1986 AMENDMENT Pub. L. 99–514, title XVIII, § 1812(e)(1)(B)(iii), Oct. 22, 1986, 100 Stat. 2837, 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 Pub. L. 95–618, title II, § 201(g), Nov. 9, 1978, 92 Stat. 3184, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘The amendments made by this section [enacting this section and amending sec- tions 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 Inter- nal 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 [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 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. PART II—TIRES Sec. 4071. Imposition of tax. 4072. Definitions. 4073. Exemptions. Editorial Notes AMENDMENTS 2004—Pub. L. 108–357, title VIII, § 869(d)(2), Oct. 22, 2004, 118 Stat. 1623, substituted ‘‘Exemptions’’ for ‘‘Ex- emption for tires with internal wire fastening’’ in item 4073. 1984—Pub. L. 98–369, div. A, title VII, § 735(c)(5)(A), (C), July 18, 1984, 98 Stat. 982, struck out ‘‘AND TUBES’’ from heading of part II and substituted ‘‘Exemption for tires with internal wire fastening’’ for ‘‘Exemptions’’ in item 4073. 1956—Act June 29, 1956, ch. 462, title II, § 204(d), 70 Stat. 389, substituted ‘‘Definitions’’ for ‘‘Definition of rubber’’ in item 4072. § 4071. Imposition of tax (a) Imposition and rate of tax There is hereby imposed on taxable tires sold by the manufacturer, producer, or importer thereof a tax at the rate of 9.45 cents (4.725 cents in the case of a biasply tire or super single tire) for each 10 pounds so much of the maximum rated load capacity thereof as exceeds 3,500 pounds. (b) Special rule for manufacturers who sell at re- tail Under regulations prescribed by the Secretary, if the manufacturer, producer, or importer of any tire delivers such tire to a retail store or re- tail outlet of such manufacturer, producer, or importer, he shall be liable for tax under sub- section (a) in respect of such tire in the same manner as if it had been sold at the time it was delivered to such retail store or outlet. This sub- section shall not apply to an article in respect to which tax has been imposed by subsection (a). Subsection (a) shall not apply to an article in respect of which tax has been imposed by this subsection. (c) Tires on imported articles For the purposes of subsection (a), if an article imported into the United States is equipped with tires— (1) the importer of the article shall be treat- ed as the importer of the tires with which such article is equipped, and (2) the sale of the article by the importer thereof shall be treated as the sale of the tires with which such article is equipped. This subsection shall not apply with respect to the sale of an automobile bus chassis or an auto- mobile bus body. (d) Termination On and after October 1, 2028, the taxes imposed by subsection (a) shall not apply. (Aug. 16, 1954, ch. 736, 68A Stat. 482; June 29, 1956, ch. 462, title II, § 204(a), 70 Stat. 388; Pub. L. 86–440, § 1(a), Apr. 22, 1960, 74 Stat. 80; Pub. L. 87–61, title II, § 202, June 29, 1961, 75 Stat. 124; Pub. L. 89–523, § 1(a), Aug. 1, 1966, 80 Stat. 331; Pub. L. 91–605, title III, § 303(a)(5), Dec. 31, 1970, 84 Stat. 1744; Pub. L. 92–178, title IV, § 401(f), Dec. 10, 1971, 85 Stat. 533; Pub. L. 94–280, title III, § 303(a)(5), May 5, 1976, 90 Stat. 456; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–599, title V, § 502(a)(4), Nov. 6, 1978, 92 Stat. 2756; Pub. L. 96–222, title I, § 108(c)(2)(C), Apr. 1, 1980, 94 Stat. 227; Pub. L. 96–596, § 4(a)(1), Dec. 24, 1980, 94 Stat. 3475; Pub. L. 96–598, § 1(d), Dec. 24, 1980, 94 Stat. 3486; Pub. L. 97–424, title V, §§ 514(a), 516(a)(2), Jan. 6, 1983, 96 Stat. 2181, 2182; Pub. L. 98–369, div. A, title VII, § 735(c)(2), July 18, 1984, 98 Stat. 982; Pub. L. 100–17, title V, § 502(a)(3), Apr. 2, 1987, 101 Stat. 256; Pub. L. 101–508, title XI, § 11211(c)(2), Nov. 5, 1990, 104 Stat. 1388–426; Pub. L. 102–240, title VIII, § 8002(a)(2), Dec. 18, 1991, 105 Stat. 2203; Pub. L. 105–178, title IX, § 9002(a)(1)(E), June 9, 1998, 112 Stat. 499; Pub. L. 108–357, title VIII, § 869(a), (d)(1), Oct. 22, 2004, 118 Stat. 1623; Pub. L. 109–59, title XI, § 11101(a)(1)(E), Aug. 10, 2005, 119 Stat. 1943; Pub. L. 112–30, title I, § 142(a)(2)(C), Sept. 16, 2011, 125 Stat. 356; Pub. L. 112–102, title IV, § 402(a)(2)(C), Mar. 30, 2012, 126 Stat. 282; Pub. L. 112–140, title IV, § 402(a)(2)(C), June 29, 2012, 126 Stat. 402; Pub. L. 112–141, div. D, title I, § 40102(a)(2)(C), July 6, 2012, 126 Stat. 844; Pub. L. 114–94, div. C, title XXXI, § 31102(a)(2)(C), Dec. 4, 2015, 129 Stat. 1727; Pub. L. 117–58, div. H, title I, § 80102(a)(2)(C), Nov. 15, 2021, 135 Stat. 1327.)