### Question
How does the law define total gas guzzler tax?


### Answer
Under *26 U.S.C. § 4217*, **total gas guzzler tax** is defined as:

> 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**

