If the fuel economy of the model type in which the automobile falls is:
The tax is- | |
Miles per gallon: | |
At least 15 | 0 |
At least 14 but less than 15 | $200 |
At least 13 but less than 14 | 300 |
Less than 13 | 550 |
If the fuel economy of the model type in which the automobile falls is:
The tax is- | |
Miles per gallon: | |
At least 17 | 0 |
At least 16 but less than 17 | $200 |
At least 15 but less than 16 | 350 |
At least 14 but less than 15 | 450 |
At least 13 but less than 14 | 550 |
Less than 13 | 650 |
If the fuel economy of the model type in which the automobile falls is:
The tax is- | |
Miles per gallon: | |
At least 18.5 | 0 |
At least 17.5 but less than 18.5 | $200 |
At least 16.5 but less than 17.5 | 350 |
At least 15.5 but less than 16.5 | 450 |
At least 14.5 but less than 15.5 | 600 |
At least 13.5 but less than 14.5 | 750 |
At least 12.5 but less than 13.5 | 950 |
Less than 12.5 | 1,200 |
If the fuel economy of the model type in which the automobile falls is:
The tax is- | |
Miles per gallon: | |
At least 19 | 0 |
At least 18 but less than 19 | $350 |
At least 17 but less than 18 | 500 |
At least 16 but less than 17 | 650 |
At least 15 but less than 16 | 800 |
At least 14 but less than 15 | 1,000 |
At least 13 but less than 14 | 1,250 |
Less than 13 | 1,550 |
If the fuel economy of the model type in which the automobile falls is:
The tax is- | |
Miles per gallon: | |
At least 19.5 | 0 |
At least 18.5 but less than 19.5 | $450 |
At least 17.5 but less than 18.5 | 600 |
At least 16.5 but less than 17.5 | 750 |
At least 15.5 but less than 16.5 | 950 |
At least 14.5 but less than 15.5 | 1,150 |
At least 13.5 but less than 14.5 | 1,450 |
At least 12.5 but less than 13.5 | 1,750 |
Less than 12.5. | 2,150 |
If the fuel economy of the model type in which the automobile falls is:
The tax is- | |
Miles per gallon: | |
At least 21 | 0 |
At least 20 but less than 21 | $500 |
At least 19 but less than 20 | 600 |
At least 18 but less than 19 | 800 |
At least 17 but less than 18 | 1,000 |
At least 16 but less than 17 | 1,200 |
At least 15 but less than 16 | 1,500 |
At least 14 but less than 15 | 1,800 |
At least 13 but less than 14 | 2,200 |
Less than 13 | 2,650 |
If the fuel economy of the model type in which the automobile falls is:
The tax is- | |
Miles per gallon: | |
At least 22.5 | 0 |
At least 21.5 but less than 22.5 | $500 |
At least 20.5 but less than 21.5 | 650 |
At least 19.5 but less than 20.5 | 850 |
At least 18.5 but less than 19.5 | 1,050 |
At least 17.5 but less than 18.5 | 1,300 |
At least 16.5 but less than 17.5 | 1,500 |
At least 15.5 but less than 16.5 | 1,850 |
At least 14.5 but less than 15.5 | 2,250 |
At least 13.5 but less than 14.5 | 2,700 |
At least 12.5 but less than 13.5 | 3,200 |
Less than 12.5 | 3,850 |
Example. Manufacturer X, a small manufacturer of automobiles specifically designed to accommodate disabled passengers, applied for a determination that it is not feasible for X to meet the statutory tax-free fuel economy level for a particular model type of X's 1982 model year automobiles. It was determined that the maximum feasible fuel economy level for that model type was 15 miles per gallon. The Secretary decided to grant X an alternate rate schedule. The alternate rate schedule for the model type would be as follows:
If the fuel economy of the automobile is:
The tax is- | |
Miles per gallon: | |
At least 15 | 0 |
At least 14 but less than 15 | $200 |
At least 13 but less than 14 | 350 |
At least 12 but less than 13 | 450 |
At least 11 but less than 12 | 600 |
At least 10 but less than 11 | 750 |
At least 9 but less than 10 | 950 |
Less than 9 | 1,200 |
Thus, if X's 1982 automobiles of that model year and type attain only 12 miles per gallon (because X fails to modify them to reach the maximum feasible fuel economy level before they are sold), the tax imposed upon the sale of each automobile is $450 (instead of the $1,200 tax (see the applicable statutory tax table set forth in section 4064(a)(3)), which would have been imposed had no alternate rate schedule been prescribed).
26 C.F.R. §48.4064-1