The number of ’04 car models subject to the federal “gas-guzzler tax” is down slightly compared with the previous model year, says the Environmental Protection Agency. Mercedes and its AMG division accounts for 20 "guzzlers." The EPA’s ’04-model fuel-economy guide shows 34 nameplates are subject to the one-time tax, which ranges from $1,000 to $7,700. Factor in variants of these vehicles and the number of guzzlers grows to 47. But that’s two fewer than earned the ignominious ...

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