Gas guzzler tax
From DDL Wiki
The National Energy Act: Energy Tax Act of 1978 imposed set tax penalties on car manufacturers who fail to meet the minimum fuel economy level of 22.5 mpg. This does not include minivans, sport utility vehicles or pick-up trucks. It is intended to discourage the production and purchase of fuel inefficient vehicles. In determining the tax, the fuel economy figures used are different from the fuel economy values provided in the Fuel Economy Guide. This tax is collected by the IRS and paid by the manufacturer or importer after production has ended for the model year. It is based on the total number of gas guzzler vehicles which were introduced into commerce in the United States. The amount of the tax paid by manufacturer is displayed on the vehicle's fuel economy label on the window sticker of new cars. [1]
