[Code of Federal Regulations] [Title 49, Volume 6] [Revised as of October 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 49CFR534.4] [Page 103] TITLE 49--TRANSPORTATION CHAPTER V--NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION PART 534_RIGHTS AND RESPONSIBILITIES OF MANUFACTURERS IN THE CONTEXT OF CHANGES IN CORPORATE RELATIONSHIPS--Table of Contents Sec. 534.4 Successors and predecessors. For purposes of the automotive fuel economy program, ``manufacturer'' includes ``predecessors'' and ``successors'' to the extent specified in paragraphs (a) through (d) of this section. (a) Successors are responsible for any civil penalties that arise out of fuel economy shortfalls incurred and not satisfied by predecessors. (b) If one manufacturer has become the successor of another manufacturer during a model year, all of the vehicles produced by those manufacturers during the model year are treated as though they were manufactured by the same manufacturer. A manufacturer is considered to have become the successor of another manufacturer during a model year if it is the successor on September 30 of the corresponding calendar year and was not the successor for the preceding model year. (c) Credits earned by a predecessor may be used by a successor, subject to availability of the credits and the general three-year restriction on carrying credits forward and the general three-year restriction on carrying credits backward. (d) Credits earned by a successor may be used to offset a predecessor's shortfall, subject to availability of the credits and the general three-year restriction on carrying credits backward.