Chapter 32, Subchapter A, Part I—, Section 4064, Subsection (b) · 26 U.S.C. Chapter 32

Contents

(b)For purposes of this section—

(1)

(A)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 unloaded gross vehicle weight or less.

(B)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.

(C)The 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)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).

(3)The term “model type” means a particular class of automobile as determined by regulation by the EPA Administrator.

(4)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.

(5)

(A)The term “manufacturer” includes a producer or importer.

(B)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)The term “EPA Administrator” means the Administrator of the Environmental Protection Agency.

(7)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.

United States Government work; public domain under 17 U.S.C. § 105.

Defined terms · 39

Show every defined term

automobile
means any 4-wheeled vehicle propelled by fuel—
biasply tire
means a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread.
commercial aviation
means any use of an aircraft in a business of transporting persons or property for compensation or hire by air, unless properly allocable to any transportation exempt from the taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282 or by reason of subsection (h) or (i) of section 4261.
diesel fuel
means—
export
includes shipment to a possession of the United States;
exported
includes shipped to a possession of the United States.
fuel
means gasoline and diesel fuel.
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).
gasoline blend stock
means any petroleum product component of gasoline.
importer
means the person entering the vaccine for consumption, use, or warehousing.
intercity or local bus
means any automobile bus which is used predominantly in furnishing (for compensation) passenger land transportation available to the general public if—
local advertising
means only advertising which—
manufacturer
includes a producer or importer of an article, and, in the case of taxes imposed by subchapter C of chapter 31, includes the retailer with respect to the first retail sale.
model type
means a particular class of automobile as determined by regulation by the EPA Administrator.
model year
means the calendar year.
nonprofit educational organization
means an educational organization described in section 170(b)(1)(A)(ii) which is exempt from income tax under section 501(a).
nontaxable use
means— The term “nontaxable use” does not include the use of kerosene in an aircraft and such term shall not include any use described in section 6421(e)(2)(C).
qualified bus
means—
related person
has the meaning given such term by section 465(b)(3)(C).
rubber
includes synthetic and substitute rubber.
school
means an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are carried on.
school bus
means any automobile bus substantially all the use of which is in transporting students and employees of schools.
sport fishing equipment
means—
State or local government
means any State, any political subdivision thereof, or the District of Columbia.
super single tire
means a single tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment.
supplies for vessels or aircraft
means fuel supplies, ships’ stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or vessels actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions.
taxable fuel
means—
taxable tire
means any tire of the type used on highway vehicles if wholly or in part made of rubber and if marked pursuant to Federal regulations for highway use.
taxable vaccine
means any of the following vaccines which are manufactured or produced in the United States or entered into the United States for consumption, use, or warehousing:
tires of the type used on highway vehicles
means tires of the type used on— Such term shall not include tires of a type used exclusively on vehicles described in section 4053(8).
ton
means 2,000 pounds.
total gas guzzler tax
means the tax imposed by section 4064, computed at the rate in effect on the date of the first lease.
total tax
means— Any such computation of tax shall be made at the applicable rate specified in this chapter in effect on the date of the first lease to which subsection (b) applies.
transmix
means a byproduct of refined products pipeline operations created by the mixing of different specification products during pipeline transportation.
two-party exchange
means a transaction, other than a sale, in which taxable fuel is transferred from a delivering person registered under section 4101 as a taxable fuel registrant to a receiving person who is so registered where all of the following occur:
United States
has the meaning given to it by paragraph (1) of section 638.
vaccine
means any substance designed to be administered to a human being for the prevention of 1 or more diseases.
vessels
includes civil aircraft employed in foreign trade or trade between the United States and any of its possessions, and the term “vessels of war of the United States or of any foreign nation” includes aircraft owned by the United States or by any foreign nation and constituting a part of the armed forces thereof.
vessels of war of the United States or of any foreign nation
includes aircraft owned by the United States or by any foreign nation and constituting a part of the armed forces thereof.