Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_4064
Timestamp: 2020-08-11 19:14:49
Document Index: 312535079

Matched Legal Cases: ['§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064', '§ 4064']

Internal Revenue Code, § 4064. Gas Guzzler Tax
I.R.C. § 4064(a) Imposition Of Tax —
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 —
I.R.C. § 4064(b)(1) Automobile
I.R.C. § 4064(b)(1)(A) In General —
I.R.C. § 4064(b)(1)(A)(i) —
I.R.C. § 4064(b)(1)(A)(ii) —
I.R.C. § 4064(b)(1)(B) Exception For Certain Vehicles —
I.R.C. § 4064(b)(1)(C) Exception For Emergency Vehicles —
I.R.C. § 4064(b)(1)(C)(i) —
I.R.C. § 4064(b)(1)(C)(ii) —
I.R.C. § 4064(b)(1)(C)(iii) —
I.R.C. § 4064(b)(2) Fuel Economy —
I.R.C. § 4064(b)(3) Model Type —
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 —
I.R.C. § 4064(b)(5)(B) Lengthening Treated As Manufacture —
I.R.C. § 4064(b)(6) EPA Administrator —
I.R.C. § 4064(b)(7) Fuel —
I.R.C. § 4064(c) Determination Of Fuel Economy —
I.R.C. § 4064(c)(1) In General —
I.R.C. § 4064(c)(2) Special Rule For Fuels Other Than Gasoline —
I.R.C. § 4064(c)(3) Time By Which Regulations Must Be Issued —
(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
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.
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.
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.
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).
Amendment by Section 11111(a) of Pub. L. 109-59 effective October 1, 2005.
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).’
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.’
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 )).'