SECTION 4. MEANING OF TERMS

The following definitions apply for purposes of this notice:

(1) In General . Terms used in this notice and not defined in this section have the same meaning as when used in § 30B.

(2) Passenger Automobile and Light Truck . Section 30B provides that the terms “passenger automobile” and “light truck” have the meaning given in regulations prescribed by the Administrator of the Environmental Protection Agency for purposes of the administration of Title II of the Clean Air Act (42 U.S.C. 7521 et seq .). Those regulations currently do not include a definition of these terms, but § 30B(b)(2)(B) provides the 2002 model year city fuel economy tables that must be used to determine the amount of the credit for passenger automobiles and light trucks. Those tables do not prescribe the fuel economy for vehicles having a gross vehicle weight of more than 8,500 pounds. Accordingly, until either the Environmental Protection Agency issues regulations or future guidance issued by the Service provides otherwise (whichever occurs first), any vehicle having a gross vehicle weight of more than 8,500 pounds will not be treated as a passenger automobile or light truck for purposes of this notice.

(3) City Fuel Economy . The term “city fuel economy” has the meaning prescribed in 40 CFR § 600.002–85(11).

(4) Gasoline-Gallon-Equivalent . In the case of a motor vehicle that does not use gasoline, the 2002 model year city fuel economy is determined on a gasoline-gallon-equivalent basis. The gasoline-gallon-equivalents for the 2002 model year city fuel economy may be obtained from the Environmental Protection Agency, Office of Transportation and Air Quality at the following address:

February 6, 2006 413 2006–6 I.R.B.

Mailing Address USEPA Headquarters Ariel Rios Building 1200 Pennsylvania Avenue, N.W. Mail Code: 6401A Washington, DC 20460

(5) Vehicle Inertia Weight Class . The term “vehicle inertia weight class” means, with respect to a motor vehicle, its inertia weight class determined under 40 CFR § 86.129–94. Under 40 CFR § 86.082–2, the inertia weight class is the class (a group of test weights) into which a vehicle is grouped based on its loaded vehicle weight in accordance with the provisions of 40 CFR part 86.