The Federal gas-guzzler tax applies only to automobiles manufactured overseas and imported into the U.S.

Name: The Federal gas-guzzler tax applies only to automobiles manufactured overseas and imported into the U.S.
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The Federal gas-guzzler tax applies to all vehicles sold in the U.S., regardless of whether they are manufactured domestically or overseas. However, the tax rate may differ depending on the country of origin and fuel efficiency of the vehicle.

The Federal Gas-Guzzler Tax Applies Only to Automobiles Manufactured Overseas