U.S. Code / Title 26 — Internal Revenue Code / Subtitle D—Miscellaneous Excise Taxes / Chapter 32—Manufacturers Excise Taxes / Subchapter A—Automotive and Related ItemsTitle 26PartPart I—Gas GuzzlersContents[§§4061 to 4063. Repealed. Pub. L. 98–369, div. A, title VII, §735(a)(1), July 18, 1984, 98 Stat. 980]§ 4064. Gas guzzler tax