(2) Vehicles produced by a manufacturer that has been granted an alternate tax rate schedule by the Secretary of the Treasury shall be labeled with the applicable tax determined under any such alternate tax schedule.

(3) For 1980 and later model year passenger automobiles, the combined general label model type fuel economy value used for Gas Guzzler Tax assessments shall be calculated in accordance with the following equation, rounded to the nearest 0.1 mpg: FEadj = Fe[((0.55xagxc) + (0.45xc)

(0.5556xag)+0.4487) / ((0.55xay)+0.45)] +

+

IW

Where:
FEad;=Fuel economy value to be used for de-

termination of gas guzzler tax assessment

rounded to the nearest 0.1 mpg. FE=Combined model type fuel economy cal

culated in accordance with $ 600.207, round

ed to the nearest 0.0001 mpg. ag=Model type highway fuel economy, cal

culated in accordance with $ 600.207, rounded to the nearest 0.0001 mpg divided by the model type city fuel economy calculated in accordance with $ 600.207, rounded to the nearest 0.0001 mpg. The quotient shall be

rounded to 4 decimal places. c=2.501x10-2 for the 1980 model year c=2.184x10-2 for the 1981 model year c=9.260x10-3 for the 1982 model year c=1.435x10 - 2 for the 1983 model year c=1.420x10-2 for the 1984 model year c=1.490x10–2 for the 1985 model year c=1.300x10-3 for the 1986 and later model

years IW, = (9.2917x10-3 SF3wco * FE3wco)

(3.5123x10-3 × SF4ETWG X FE4Wcg)

NOTE: Any calculated value of IW less than zero shall be set equal to zero. SF3wco=The 3000 lb. inertia weight class

sales in the model type divided by the total model type sales. The quotient shall be

rounded to 4 decimal places. SF4ETWG=The 4000 lb. equivalent test weight

sales in the model type divided by the total model type sales, the quotient shall be

rounded to 4 decimal places. FE3wco=The 3000 lb. inertia weight class

base level combined fuel economy used to calculate the model type fuel economy

rounded to the nearest 0.0001 mpg. FE4wco=The 4000 lb. inertia weight class

base level combined fuel economy used to calculate the model type fuel economy rounded to the nearest 0.0001 mpg.

(b) This paragraph applies to 1981 model year vehicles. (1) Passenger automobiles with a combined general label

model type fuel economy value of less than 17.0 mpg, calculated in accordance with paragraph (a)(3) of this section and rounded to the nearest 0.1 mpg, shall carry a Gas Guzzler Tax statement pursuant to section 403 of the National Energy Conservation Policy Act.

(2) For passenger automobiles with a combined general label model type fuel economy value of:

(i) At least 17.0 mpg, no Gas Guzzler Tax statement is required.

(ii) At least 16.0 mpg, but less than 17.0 mpg, the Gas Guzzler Tax statement shall show a tax of $200.

(iii) At least 15.0 mpg, but less than 16.0 mpg, the Gas Guzzler Tax statement shall show a tax of $350.

(iv) At least 14.0 mpg, but less than 15.0 mpg, the Gas Guzzler Tax statement shall show a tax of $450.

(v) At least 13.0 mpg, but less than 14.0 mpg, the Gas Guzzler Tax statement shall show a tax of $550.

(vi) Less than 13.0 mpg, the Gas Guzzler Tax statement shall show a tax of $650.

(c) This paragraph applies to 1982 model year vehicles. (1) Passenger automobiles with a combined general label model type fuel economy value of less than 18.5 mpg, calculated in accordance with paragraph (a)(3) of this section and rounded to the nearest 0.1 mpg, shall carry a Gas Guzzler Tax statement pursuant to section 403 of the National Energy Conservation Policy Act.

(2) For passenger automobiles with a combined general label model type fuel economy value of:

(i) At least 18.5 mpg, no Gas Guzzler Tax statement is required.

(ii) At least 17.5 mpg, but less than 18.5 mpg, the Gas Guzzler Tax statement shall show a tax of $200.

(iii) At least 16.5 mpg, but less than 17.5 mpg, the Gas Guzzler Tax statement shall show a tax of $350.

(iv) At least 15.5 mpg, but less than 16.5 mpg, the Gas Guzzler Tax statement shall show a tax of $450.

(v) At least 14.5 mpg, but less than 15.5 mpg, the Gas Guzzler Tax statement shall show a tax of $600.

(vi) At least 13.5 mpg, but less than 14.5 mpg, the Gas Guzzler Tax statement shall show a tax of $750.

(vii) At least 12.5 mpg, but less than
13.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $950.

(viii) Less than 12.5 mpg, the Gas
Guzzler Tax statement shall show a tax
of $1,200.

(d) This paragraph applies to 1983
model year vehicles. (1) Passenger auto-
mobiles with a combined general label
model type fuel economy value of less
than 19.0 mpg, calculated in accordance
with paragraph (a)(3) of this section
and rounded to the nearest 0.1 mpg,
shall carry a Gas Guzzler Tax state-
ment pursuant to section 403 of the Na-
tional Energy Conservation Policy Act.

(2) For passenger automobiles with a
combined general label model type fuel
economy value of:

(i) At least 19.0 mpg, no Gas Guzzler
Tax statement is required.

(ii) At least 18.0 mpg, but less than
19.0 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $350.

(iii) At least 17.0 mpg, but less than
18.0 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $500.

(iv) At least 16.0 mpg, but less than
17.0 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $650.

(v) At least 15.0 mpg, but less than
16.0 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $800.

(vi) At least 14.0 mpg, but less than
15.0 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $1,000.

(vii) At least 13.0 mpg, but less than
14.0 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $1,250.

(viii) Less than 13.0 mpg, the Gas
Guzzler Tax statement shall show a tax
of $1,550.

(e) This paragraph applies to 1984 model
year vehicles. (1) Passengers auto-
mobiles with a combined general label
model type fuel economy value of less
than 19.5 mpg, calculated in accordance
with paragraph (a)(3) of this section
and rounded to the nearest 0.1 mpg,
shall carry a Gas Guzzler Tax state-
ment pursuant to section 403 of the Na-
tional Energy Conservation Policy Act.

(2) For passenger automobiles with a
combined general label model type fuel
economy value of:

(i) At least 19.5 mpg, no Gas Guzzler
Tax statement is required.

(ii) At least 18.5 mpg, but less than
19.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $450.

(iii) At least 17.5 mpg, but less than
18.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $6

(iv) At least 16.5 mpg, but less than
17.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $750.

(v) At least 15.5 mpg, but less than
16.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $950.

(vi) At least 14.5 mpg, but less than
15.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $1,150.

(vii) At least 13.5 mpg, but less than
14.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $1,450.

(viii) At least 12.5 mpg, but less than
13.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $1,750.

(ix) Less than 12.5 mpg, the Gas Guz-
zler Tax statement shall show a tax of
$2,150.

(f) This paragraph applies to 1985 model
year vehicles. (1) Passengers auto-
mobiles with a combined general label
model type fuel economy value of less
than 21.0 mpg, calculated in accordance
with paragraph (a)(3) of this section
and rounded to the nearest 0.1 mpg,
shall carry a Gas Guzzler Tax state-
ment pursuant to section 403 of the Na-
tional Energy Conservation Policy Act.

(2) For passenger automobiles with a
combined general label model type fuel
economy value of:

(i) At least 21.0 mpg, no Gas Guzzler
Tax statement is required.

(ii) At least 20.0 mpg, but less than
21.0 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $500.

(iii) At least 19.0 mpg, but less than
20.0 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $600.

(iv) At least 18.0 mpg, but less than
19.0 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $800.

(v) At least 17.0 mpg, but less than
18.0 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $1,000.

(vi) At least 16.0 mpg, but less than
17.0 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $1,200.

(vii) At least 15.0 mpg, but less than
16.0 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $1,500.

208-169 D-30

(xii) Less than 12.5 mpg, the Gas Guz-
zler Tax statement shall show a tax of
$3,850.
(Title V of the Motor Vehicle Information
and Cost Savings Act, 15 U.S.C. 2001 et. seq.,
as amended by sec. 403 of the National En-
ergy Conservation Policy Act, Pub. L. 95-619,
92 Stat. 3256)
(45 FR 51165, July 31, 1980, as amended at 50
FR 27187, July 1, 1985)

(viii) At least 14.0 mpg, but less than
15.0 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $1,800.

(ix) At least 13.0 mpg, but less than
14.0 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $2,200.

(x) Less than 13.0 mpg, the Gas Guz-
zler Tax statement shall show a tax of
$2,650.

(g) This paragraph applies to 1986 and
later model year vehicles. (1) Passenger
automobiles with a combined general
label model type fuel economy value of
less than 22.5 mpg, calculated in ac-
cordance with paragraph (a)(3) of this
section and rounded to the nearest 0.1
mpg, shall carry a Gas Guzzler Tax
statement pursuant to section 403 of
the National Energy Conservation Pol-
icy Act.

(2) For passenger automobiles with a
combined general label model type fuel
economy value of:

(i) At least 22.5 mpg, no Gas Guzzler
Tax statement is required.

(ii) At least 21.5 mpg, but less than
22.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $500.

(iii) At least 20.5 mpg, but less than
21.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $650.

(iv.) At least 19.5 mpg, but less than
20.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $850.

(v) At least 18.5 mpg, but less than
19.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $1,050.

(vi) At least 17.5 mpg, but less than
18.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $1,300.

(vii) At least 16.5 mpg, but less than
17.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $1,500.

(viii) At least 15.5 mpg, but less than
16.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $1,850.

(ix) At least 14.5 mpg, but less than
15.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $2,250.

(x) At least 13.5 mpg, but less than
14.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $2,700.

(xi) At least 12.5 mpg, but less than
13.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $3,200.

$ 600.513-91 Gas Guzzler Tax.

(a) This section applies only to pas-
senger automobiles sold after Decem-
ber 27, 1991, regardless of the model
year of those vehicles. For alcohol dual
fuel and natural gas dual fuel auto-
mobiles, the fuel economy while such
automobiles are operated on gasoline
will be used for Gas Guzzler Tax assess-
ments.

(1) The provisions of this section do
not apply to passenger automobiles ex-
empted for Gas Guzzler Tax assess-
ments by applicable federal law and
regulations. However, the manufac-
turer of an exempted passenger auto-
mobile may, in its discretion, label
such vehicles in accordance with the
provisions of this section.

(2) For 1991 and later model year pas-
senger automobiles, the combined gen-
eral label model type fuel economy
value used for Gas Guzzler Tax assess-
ments shall be calculated in accord-
ance with the following equation,
rounded to the nearest 0.1 mpg:
FEadj FE[((0.55xagxc) + (0.45xc) +

(0.5556xag) + 0.4487) / ((0.55xag) + 0.45)]

+ IWg

Where:
FEnd;=Fuel economy value to be used for de-

termination of gas guzzler tax assessment

rounded to the nearest 0.1 mpg.
FE=Combined model type fuel economy cal-

culated in accordance with $ 600.207, round-

ed to the nearest 0.0001 mpg.
ag=Model type highway fuel economy, cal-
culated in accordance with $ 600.207, round-
ed to the nearest 0.0001 mpg divided by the
model type city fuel economy calculated in
accordance with $600.207, rounded to the
nearest 0.0001 mpg. The quotient shall be

rounded to 4 decimal places.
c=gas guzzler adjustment factor=1.300x10 -3
for the 1986 and later model years.

(9.2917x10-3 * SF3wco FE3Wcg)
(3.5123x10-3 × SF4EtWG * FEwco)

NOTE: Any calculated value of IW less than
zero shall be set equal to zero.

IW.

SF3wco=The 3000 lb. inertia weight class

sales in the model type divided by the total
model type sales; the quotient shall be

rounded to 4 decimal places.
SFETWo=The 4000 lb. equivalent test weight

sales in the model type divided by the total
model type sales, the quotient shall be

rounded to 4 decimal places.
FE3wco=The 3000 lb. inertial weight class

base level combined fuel economy used to
calculate the model type fuel economy

rounded to the nearest 0.0001 mpg.
FE4wco=The 4000 lb. inertial weight class

base level combined fuel economy used to
calculate the model type fuel economy f/
rounded to the nearest 0.001 mpg.

(b)(1) For passenger automobiles sold
after December 31, 1990, with a com-
bined general label model type fuel
economy value of less than 22.5 mpg,
calculated in accordance with para-
graph (a)(2) of this section and rounded
to the nearest 0.1 mpg, each vehicle
fuel economy label shall include a Gas
Guzzler Tax statement pursuant to sec-
tion 403 of the National Energy Con-
servation Policy Act. The tax amount
stated shall be as specified in para-
graph (b)(2) of this section.

(2) For passenger automobiles with a
combined general label model type fuel
economy value of:

(i) At least 22.5 mpg, no Gas Guzzler
Tax statement is required.

(ii) At least 21.5 mpg, but less than
22.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $1,000.

(iii) At least 20.5 mpg, but less than
21.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $1,300.

(iv) At least 19.5 mpg, but less than
20.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $1,700.

(v) At least 18.5 mpg; but less than
19.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $2,100.

(vi) At least 17.5 mpg, but less than
18.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $2,600.

(vii) At least 16.5 mpg, but less than
17.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $3,000.

(viii) At least 15.5 mpg, but less than
16.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $3,700.

(ix) At least 14.5 mpg, but less than
15.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $4,500.

(x) At least 13.5 mpg, but less than
14.5 mpg, the Gas Guzzler Tax state-
ment shall show a tax of $5,400.

(xi) At least 12.5 mpg, but less than
13.5 mpg, the Gas Guzzler Tax state-
ment shall show tax of $6,400.

(xii) Less than 12.5 mpg, the Gas Guz-
zler Tax statement shall show a tax of
$7,700.
(56 FR 55465, Oct. 28, 1991, as amended at 59
FR 39661, Aug. 3, 1994)

O O O AWNAO

7
8

Sample On

0.0
0.0
2.0
4.9
8.1
11.3
14.5
17.3
19.6
21.8
24.0
25.8
27.1
28.0
29.0
30.0
30.7
31.5
32.2
32.9
33.5

50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71

38.6
39.3
40.0
40.7
41.4
42.2
42.9
43.5
44.0
44.3
44.5
44.8
44.9
45.0
45.1
45.4
45.7
46.0
46.3
46.5
46.8
46.9

100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121

48.5
48.8
49.1
49.2
49.1
49.1
49.0
49.0
49.1
49.2
49.3
49.4
49.5
49.5
49.5
49.4
49.1
48.9
48.6
48.4
48.1
47.7

150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171

22 23 24 25 26 27

172 173 174 175 176 177 178 179 180 181 182

28

29

30

72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90

31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49

34.1 34.6 34.9 35.1 35.7 35.9 35.8 35.3 34.9 34.5 34.6 34.8 35.1 35.7 36.1 36.2 36.5 36.7 36.9 37.0 37.0 37.0 37.0 37.0 37.0 37.1 37.3 37.8

183

47.0 47.1 47.2 47.3 47.2 47.1 47.0 46.9 46.9 46.9 47.0 47.1 47.1 47.2 47.1 47.0 46.9 46.5 46.3 46.2 46.3 46.5 46.9 47.1 47.4 47.7 48.0 48.2

122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149

47.4 47.3 47.5 47.8 47.9 48.0 47.9 47.9 47.9 48.0 48.0 48.0 47.9 47.3 46.0 43.3 41.2 39.5 39.2 39.0 39.0 39.1 39.5 40.1 41.0 42.0 43.1 43.7

222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240

46.2 45.9 45.7 45.5 45.4 45.3 45.0 44.0 43.1 42.2 41.5 41.5 42.1 42.9 43.5 43.9 43.6 43.3 43.0 43.1 43.4 43.9 44.3 44.6 44.9 44.8 44.4 43.9

184 185 186 187 188 189 190 191 192 193 194 195 196 197

43.4 43.9 44.3 44.7 45.1 45.4 45.8 46.5 46.9 47.2 47.4 47.3 47.3 47.2 47.2 47.2 47.1 47.0 47.0 46.9 46.8 46.9 47.0 47.2 47.5 47.9 48.0 48.0

272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299

46.0 45.8 45.6 45.4 45.2 45.0 44.7 44.5 44.2 43.5 42.8 42.0 40.1 38.6 37.5 35.8 34.7 34.0 33.3 32.5 31.7 30.6 29.6 28.8 28.4 28.6 29.5 31.4

322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349

47.1 47.7 48.3 49.0 49.7 50.3 51.0 51.7 52.4 53.1 53.8 54.5 55.2 55.8 56.4 56.9 57.0 57.1 57.3 57.6 57.8 58.0 58.1 58.4 58.7 58.8 58.9 59.0

91

241

92 93 94 95 96 97

242 243 244 245 246 247 248 249

98

198

99

199