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Ok here is the official info.
Year: 2008 View Legend
Make/Model Class Eng Size/
# Cyl Trans #gears Fuel Consumption Rank CO2 kg per year
Type $/yr L/yr L/100km Class All
City Hwy
BMW 323i C 2.5 / 6 M6+ Z $1840 1840 11.1 6.9 71 246 4416
BMW 323i C 2.5 / 6 E6+ Z $1840 1840 11.2 6.7 68 238 4416
BMW 328i C 3.0 / 6 M6+ Z $1860 1860 11.2 7.0 73 260 4464
BMW 328i C 3.0 / 6 E6+ Z $1860 1860 11.1 7.0 72 255 4464
BMW 328xi C 3.0 / 6 M6+ Z $2040 2040 12.3 7.6 105 406 4896
BMW 328xi C 3.0 / 6 E6+ Z $2020 2020 11.9 7.9 101 384 4848
BMW 335i C 3.0 / 6 M6+ Z $2060 2060 12.4 7.7 114 443 4944
BMW 335i C 3.0 / 6 E6+ Z $1980 1980 11.9 7.6 99 366 4752
BMW 335xi C 3.0 / 6 M6+ Z $2100 2100 12.6 8.0 118 488 5040
BMW 335xi C 3.0 / 6 E6+ Z $2060 2060 12.3 7.9 115 450 4944
BMW M3 C 4.0 / 8 M6+ Z $2560 2560 15.3 9.7 134 782 6144
So that works out the factored average of 12.78 L/100 so there is no green Tax on a M3.
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