(3) Definitions For purposes of this subsection— (A) Manufacturer The term “manufacturer” includes a producer or importer. (B) Total gas guzzler tax The term “total gas guzzler tax” means the tax imposed by section 4064, computed at the rate in effect on the date of the first lease.


26 USC § 4217(e)(3)

Scoping language

For purposes of this subsection
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