### Question
How is the "total gas guzzler tax" defined?


### Answer
The term **total gas guzzler tax** is defined in *26 U.S.C. § 4217* as follows -

> the tax imposed by section 4064, computed at the rate in effect on the date of the first lease

#### Citation:
  - *26 U.S.C. § 4217*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter F-Special Provisions Applicable to Manufacturers Tax**

