model year

(4) Model year The term “model year”, with reference to any specific calendar year, means a manufacturer’s annual production period (as determined by the EPA Administrator) which includes January 1 of such calendar year. If a manufacturer has no annual production period, the term “model year” means the calendar year.

Source

26 USC § 4064(b)(4)


Scoping language

For purposes of this section
Is this correct? or