### Question
How is the term model year defined?


### Answer
The term **model year** is defined in *26 U.S.C. § 4064* as the following:

> the calendar year

#### 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**

