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For the US i think if the vehicle exceeds 18mpg combine no guzzler tax... case in point the 420 hp 5.0 in the mustang gets 15/26 in manual with no guzzler tax and the 662HP gt500 gets 15/24.. no guzzler tax. i think BMW should be able to meet or beat those numbers with a twin turbo 3.0.
moral of the story is: highly unlikely there will be a guzzler tax on the M3/M4
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