Energy Tax Act

The Act also created the Gas Guzzler Tax which applies to the sales of vehicles with official EPA-estimated gas mileage below certain specified levels. In 1980, the tax was $200 for a fuel efficiency of 14 to 15 miles per gallon, and was increased to $1800 in 1985. In 1980, the tax was $550 for fuel efficiencies of 13 mpg and below, and was changed in 1986 to $3,850 for ratings below 12.5 mpg. The Gas Guzzler Tax only applies to passenger cars. Trucks, sport utility vehicles (SUV), and minivans are not covered because these vehicle types were not widely available in 1978 and were rarely used for non-commercial purposes. The tax is collected by the Internal Revenue Service (IRS) and normally paid by the manufacturer or importer. The following chart shows the tax for various levels of MPG as of 2006.

Is this statement correct "is there a gas guzzler tax on used cars"?
no