How Daviyon Built His Dream Drift Car: DriftTax Unleashed

Street Cars 101 Magazine- February 2026 Issue 66
Owner: Daviyon
Location: Pikeville, North Carolina
Vehicle: 1990 Nissan 240SX
Nickname: DriftTax
Platform: S13 chassis with S14 SR20DE VVL swap
Experience Level: Less than two years in drift
Build Status: Street-driven, event-ready drift car

Some builds are bought. Others are created. Daviyon’s 1990 Nissan 240SX, better known as DriftTax, was resurrected.

Hailing from Pikeville, North Carolina, Daviyon stepped into the rear wheel drive world less than two years ago with zero drifting experience. His first platform was a 1990 Miata he built from the ground up. But the chassis felt small. He wanted something bigger, something iconic, something that could truly express his personality and push his driving limits.

Scrolling Marketplace one day, he found it: a 1990 240SX rep Sileighty project car. Rough. Incomplete. Barely running. Three hours later, he was driving what he jokingly calls a “death trap” home, unaware that nearly every part on the car would need to be replaced or repaired. That is where DriftTax was born.

From Shell to Street Weapon

When Daviyon bought the car, it had no HVAC, no proper interior, and wiring that could only be described as chaos. The Japanese-imported S14 SR20DE swap had been wired incorrectly. Instead of giving up, he stripped the car completely and rewired it front to back himself, repairing the harness and correcting the engine wiring.

He added an Apexi Neo AFC and got the car running naturally aspirated. After painting it silver, he brought it out to a CMD drift event. That is when reality hit. Second gear was painfully slow and bogging. The car wasn’t keeping up with his ambition.

The solution was simple in theory and intense in execution: turbo it.

Within weeks, Daviyon sourced parts, fabricated components himself, and dove deep into research. Tuning became the biggest challenge, but persistence paid off. By his second drift event, the transformation was undeniable. The car finally matched his vision.

A black modified sports car with an open hood and yellow wheels parked on a street, with a person in a hoodie leaning against a wall nearby.
Cover of 'Street Cars 101' magazine, February 2026 issue 66, featuring a modified Nissan 240sx car with an open hood showcasing its engine.
A modified black sports car with bright yellow accents parked at a gas station at night, with illuminated signs and fuel pumps in the background.
A modified black sports car with a yellow hood and wheels, parked with its hood open, showcasing an upgraded engine. A person stands beside the car wearing casual clothing and sneakers, holding a drink. In the background, others are seated in a stadium setting.
A black sports car with yellow wheels drifting on a racetrack, surrounded by smoke.

Interior Built for Control

Inside DriftTax, everything serves a purpose. NRG short hub with suede steering wheel puts control directly in the driver’s hands. An NRG Prizma bucket seat in purple with 5-point harness keeps Daviyon locked in during transitions. An inline hydro e-brake from PartshopMAX handles initiation duties, while AEM wideband, Glowshift gauges, and a turbo timer keep him informed about what the engine is doing under boost. It’s raw. It’s stripped. It’s functional.

Daviyon describes it as a rough ride but a fun time. Comfort is secondary. Feedback is everything. When you’re fighting angle, managing throttle, and reading the car’s behavior through every input, luxury amenities become irrelevant.

It’s aggressive without apology. On the streets, people mistake it for a Skyline. Daviyon laughs every time because he knows the 240SX platform has earned its place in JDM history without needing to pretend to be something else.

Interior view of a black sports car with an open door, showcasing colorful plush seats and a prominent steering wheel.
Interior view of a modified car showcasing the steering wheel with Nismo branding, colorful dashboard lights, and a gear shifter, with a focus on the driver's feet and a decorated air freshener.

Behind the Wheel

When he lines up on grid and the starter signals go, adrenaline takes over. He dumps the clutch, the rear tires light up, second gear engages, counter steer, and clutch kick. Everything you learned about normal driving disappears. The car rotates. You fight it while maintaining speed and angle. Transitions come fast. Cameras wait at the finish line documenting every mistake and every perfect link. Crossing the line brings relief and hunger at the same time. One clean lap down. Time to do it again, but better.

Drifting demands commitment. It punishes hesitation. But Daviyon thrives in that environment. If something breaks, he fixes it. He’s a self-proclaimed DIY specialist who learned through YouTube tutorials, forum posts, and trial and error. Failure is part of the process, not the end of it.

A Fire, a Hose, and a Deadline

One week before an event, disaster struck. The turbo feed line failed as he parked at home. The car caught fire instantly. Flames engulfed components, smoke filled the air, and panic set in. Luckily, a water hose was within reach. Most people would have parked the project for months. Daviyon rebuilt what burned, rewired what melted, and barely made it to the event. Few people even knew what happened because the car showed up looking like nothing had gone wrong. That is the mindset behind DriftTax: adapt, rebuild, and keep moving forward.

Interior view of a car showing the back seat area, featuring racing seat belts, a battery, and exposed floor without carpeting.

Community and Influence

Daviyon’s favorite local meet is CNC Morrisville, where the 240SX platform gets the respect it deserves. One of the most memorable shows was Donuts N Booty, where he first saw this exact car and truly had fun in a show environment that celebrated builds like his. His dream event? Import Face Off, the showcase that brings together the best JDM builds from across the country.

He runs Fullway and Ironman tires for their affordability and grip balance. Yes, he washes the car with Dawn and Lux Wash N Wax because it works and doesn’t break the budget. Pizza is fuel. AutoZone is home base when parts are needed fast.

He gives shoutouts to NRG Innovations, Glowshift, AEM, DMAX, and Origin for being part of the culture and build inspiration that keeps the 240SX scene alive.

A modified black sports car with yellow wheels and underglow lights parked on a street during sunset. The car has a wide body, a rear spoiler, and a custom hood, set against a rustic urban backdrop.

Why It Matters

The 240SX chassis is one of the most iconic platforms of the 1990s. Lightweight, rear wheel drive, affordable, and endlessly modifiable, it became the foundation of American drift culture. But for Daviyon, it represents more than nostalgia. It represents growth.

He never imagined owning a 240SX during the era of inflated “drift tax” prices when clean examples commanded premium dollars and project cars disappeared overnight. Now he drives one that he rebuilt with his own hands. It draws attention everywhere it goes. It inspires younger enthusiasts who see what’s possible when you commit to learning and doing the work yourself.

More importantly, it makes him better with every session. His goal moving forward is simple: maintain it, drive it, gain seat time. A custom livery is in progress, and he’s focused on building a drift team community with his brother. Eventually, he plans to build another S13 with a turbocharged K series as a dedicated competition car. For now, DriftTax is the classroom where every lap teaches something new about car control, mechanical sympathy, and what happens when you refuse to let obstacles stop progress. And Daviyon is just getting started.

Built different. Driven hard. No excuses.

Performance Modifications

Japanese Imported SR20DE (S14) with VVL (Unopened), https://www.nissan-global.com
Apexi Neo AFC, https://www.apexi-usa.com
EpartsGoGo Top Mount Cast Manifold (SR20DET), https://www.ebay.com/str/epartsgogo
Vevor GT3582R Turbocharger, https://www.vevor.com
Vortex Carbon Style Air Filter, https://www.vortexmotorsport.com
Noname Oil Feed Line, https://www.enjukuracing.com
GPI Racing 4–3 Inch Coupler for Z32 MAF, https://www.gpiracing.com
Z32 MAF Upgrade (Nissan 300ZX MAF), https://conceptzperformance.com
Emusa 44mm Wastegate (8psi Spring), https://www.emusausa.com
4 Bolt Downpipe (Custom Fabricated), https://www.summitracing.com
CX Racing -10 Oil Drain Line, https://www.cxracing.com
Noname SR20DET Intercooler Piping Kit (Customized), https://www.enjukuracing.com
Noname 3 Ply Couplers, https://www.vibrantperformance.com
Subaru 440cc Yellow Top Injectors, https://www.subaru.com
AEM 340 Fuel Pump, https://www.aemelectronics.com
NGK 97 Integra Spark Plug Wires, https://www.ngk.com
NGK BKR7E Spark Plugs, https://www.ngk.com
GlowShift Sandwich Plate Adapter, https://www.glowshiftdirect.com
Sickspeed Intake Hydro Guard, https://www.sickspeed.com
Sport JDM Coolant Hoses, https://www.enjukuracing.com
P2M Brake Shield (Fire Protection), https://www.phase2motortrend.com
RPM Exhaust Blanket, https://www.rpmgarage.com
Torque Solution Turbo Blanket, https://www.torquesolution.com
Blitz Reservoir Covers, https://www.blitzpowerusa.com
Custom 3 Inch Straight Pipe, https://www.summitracing.com
Evil Energy Catch Can, https://www.evilenery.com
Ryanstar Coolant Reservoir, https://www.ryanstar-racing.com
Exedy Stage 3 Clutch, https://www.exedyusa.com
3 Core Radiator, https://www.mishimoto.com
Dual Slim Fan Upgrade, https://www.mishimoto.com

Interior Modifications

Apexi Neo AFC, https://www.apexi-usa.com
AEM Wideband, https://www.aemelectronics.com
GlowShift Boost Gauge, https://www.glowshiftdirect.com
GlowShift Coolant Temp Gauge, https://www.glowshiftdirect.com
Apexi Turbo Timer, https://www.apexi-usa.com
NRG Short Hub, https://getnrg.com
NRG Suede Steering Wheel, https://getnrg.com
Nismo Style Horn Button, https://www.nismo.co.jp
PartshopMAX Inline Hydro E-Brake Setup, https://store.partsshopmax.com
Driver NRG Prizma Bucket Seat (Purple), https://getnrg.com
Driver NRG 5-Point Harness (Purple), https://getnrg.com
Passenger NRG FRP Bucket Seat (Red), https://getnrg.com
Passenger RacerDirect 5-Point Harness, https://www.racerdirect.net
Auto Zensation Seat Brackets, https://www.autozensation.com
Universal Harness Bar, https://www.enjukuracing.com
Dual Double Din Radio, https://www.pioneerelectronics.com
Custom Sil80 Panel, https://www.enjukuracing.com
Imperial Floor Mats, https://www.imperialmats.com
Noname Harness Bar, https://www.enjukuracing.com
Battery Relocation Box, https://www.summitracing.com
Custom Fuel Pump Relay Kit, https://www.summitracing.com
Fan Switch with Relay, https://www.summitracing.com
Vevor Vibration Mats, https://www.vevor.com

Wheel and Tire Modifications

CST Hyper Zero Wheels (Front) 17×9.5 +15, https://www.cst-wheels.com
MB Battles OG Wheels (Rear) 17×10 +7, https://www.mbwheel.com
Fullway Tires 215/45R17 (All Around), https://www.fullwaytire.com

Exterior Modifications

SumūzuStyle Drift Team Banner, https://www.instagram.com/sumuzustyle
Silvia S13 Dual Projectors, https://www.zenki-s13.com
Silvia Rep Origin Stylish Front Bumper, https://www.origin-labo.jp
Silvia OEM Hood with Enjuku Vents, https://www.enjukuracing.com
Silvia Origin 75mm Fenders, https://www.origin-labo.jp
Silvia JDM FRP Grill, https://www.nengun.com
Silvia JDM Spec Amber Corners, https://www.nengun.com
Unknown 55mm Rear Over Fenders, https://www.origin-labo.jp
Rep BN Sports Side Skirts, https://www.bnsports.co.jp
Rep Origin V2 Roof Wing, https://www.origin-labo.jp
Rep BN Rear Bumper, https://www.bnsports.co.jp
ER Spec Front Bash Bar, https://www.enjukuracing.com
ER Spec Rear Bash Bar, https://www.enjukuracing.com
180SX Taillight Conversion, https://www.nengun.com
180SX Taillight Covers, https://www.nengun.com
69mm carbon fiber Nrg wing https://getnrg.com
CarDrugs License Plate Cover, https://www.cardrugs.com
NT Fairings Bolt Kits for CBR600RR (Used for Overfenders), https://www.nt-fairing.com
One Wiper Mod

Suspension Modifications

D-MAX Coilovers, https://www.dmax-cs.com
Cut Knuckles (Modified OEM Steering Knuckles), https://www.enjukuracing.com
Extended Front Lower Control Arms, https://www.partsshopmax.com
PBM All Rear Arms (Powered By Max), https://www.partsshopmax.com
Nissan Maxima Inner Tie Rods, https://www.nissanusa.com
Nissan S14 Outer Tie Rods, https://www.nissanusa.com
Nissan Z32 Brakes (300ZX), https://conceptzperformance.com
4 to 5 Lug Swap Kit, https://www.enjukuracing.com
Solid Differential Mount, https://www.partsshopmax.com
Welded Differential (Custom), https://www.summitracing.com
One Piece Driveshaft, https://www.driveshaftshop.com


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