Page:United States Statutes at Large Volume 92 Part 3.djvu/548

 92 STAT. 3180 26 USC 6096.

26 USC 44C note

PUBLIC LAW 95-618—NOV. 9, 1978 (4) Subsection (b) of section 6096 (relating to designation of income tax payments to Presidential Election C a m p a i g n F u n d) is amended by striking out "and 4 4 B " and inserting in lieu thereof "44B,and44C". (c) EFFECTIVE D A T E. — The amendments made by this section shall apply to taxable years ending on or after April 20, 1977.

TITLE II—TRANSPORTATION PART I—GAS GUZZLER TAX SEC. 201. GAS GUZZLER TAX. (a) GENERAL RULE. — Part I of subchapter A of chapter 32 (relating to motor vehicle excise taxes) is amended by adding at the end thereof the following new section: 26 USC 4064. "SEC. 4064. GAS GUZZLER TAX. " (a) IMPOSITION OF TAX.—There is hereby imposed on the sale by the manufacturer of each automobile a tax determined in accordance with the following tables: " (1) I n the case of a 1980 model year automobile: "If the fuel economy of the model t3pe in which the automobile falls is: / The tax is: At least 15 0 At least 14 but less than 15 $200 At least 13 but less than 14 300 Less than 13 550 " (2) I n the case of a 1981 model year automobile: "If the fuel economy of the model type in which the automobile falls is: The tax is: 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 " (3) I n the case of a 1982 model year automobile: "If the fuel economy of the model type in which the automobile falls is: The tax is: 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 " (4) I n the case of a 1983 model year automobile: "If the fuel economy of the model

,,? -X'. type in which the automobile falls is: The tax is: 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

�