“\39\ See 40 CFR 86.113-94.
—————————————————————————

3. Relationship of Today’s Proposal With Other Statutes and Regulations
a. Automobile Disclosure Act. A provision in EPCA (at 49 U.S.C.
32908(b)(2)) allows the fuel economy information to be included on the
window sticker label of vehicle manufacturing and price information
required by the Automobile Disclosure Act at 15 U.S.C. 1232 (the so-
called “Monroni” label.). To that end, the Federal Trade Commission
issued a “Fuel Guide” concerning the fuel economy advertising for new
automobiles, published in the Federal Register at 16 CFR Part 259. This
guide refers back to EPA’s fuel economy regulations and specifically to
how manufacturers are permitted to advertise the city and highway fuel
economy of their vehicles.
b. Internal Revenue Code. This code contains the provisions
governing the administration of the Gas Guzzler Tax.\40\ It contains
the table of applicable taxes and defines which vehicles are subject to
the taxes. The IRS code specifies that the fuel economy to be used to
assess the amount of tax will be the combined city and highway fuel
economy as determined by using the procedures in place in 1975, or
procedures that give comparable results (similar to EPCA’s requirements
for determining CAFE). Today’s proposal does not impact these procedures.”

I posted this on CF, and received one reply which seemed to ring a bell far off in the depths of my mind. Are you sure that the EPA uses the sticker values to calculate the tax?

“Nope, this is completely wrong. The gas guzzler tax is based on the vehicle’s official fuel economy value used for the Federal Corporate Average Fuel Economy (CAFE) regulatory program. The fuel economy values provided on the vehicle label are not the values used for CAFE purposes. The label values are different (and lower) to better estimate “real world” fuel economy. The changed fuel economy labeling procedures EPA is implementing for the 2008 model year do not affect the fuel economy values used for CAFE or gas guzzler tax purposes.”