### Question
How does the law define automobile?


### Answer
Under *26 U.S.C. § 4064*, **automobile** is defined as:

> any 4-wheeled vehicle propelled by fuel—


(i) which is manufactured primarily for use on public streets, roads, and highways (except any vehicle operated exclusively on a rail or rails), and


(ii) which is rated at 6,000 pounds unloaded gross vehicle weight or less

#### Citation:
  - *26 U.S.C. § 4064*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter A-Automotive and Related Items > PART I-GAS GUZZLERS**

