Summit Motor Speedway, Lingenfelter Performance Engineering and Make-A-Wish Ohio, Kentucky & Indiana takes no responsibility for any tax liabilities. Winners should consult a tax professional. Taxes on the engine will be paid on behalf of the winner as part of the raffle winnings. 

With respect to any prize with a value of more than $5,000, the Internal Revenue Service requires, Summit Motor Speedway, Lingenfelter Performance Engineering and Make-A-Wish Ohio, Kentucky, and Indiana (MAW OKI) to withhold federal income tax at the rate of 25%, or current rate as established by the IRS. In the event that the winner of the Lingenfelter LS “Eliminator Spec” motor is awarded the Lingenfelter LS “Eliminator Spec” motor, Lingenfelter will pay the taxes however, the winner must pay the amount of taxes required on the withholdings.