PUBLIC LAW 95-618—NOV. 9, 1978
92 STAT. 3191
(B) The last sentence of section 4041(b) (as added by 26 USC 4041. section 222(a)(2)) is amended by striking out "6421(d) (3)" and inserting in lieu thereof "6421(d)(2)-'. (C) Subsection (c) of section 4483 is amended by inserting 26 USC 4483. "(as m effect on the day before the date of the enactment of the Energy Tax Act of 1978)" after "section 6421(b)(2)". (b) REPAYMENT OF TAX ON LUBRICATING O I L USED IN INTERCITY, LOCAL, OR SCHOOL BUSES.—
(1) IN GENERAL.—Subsection (a) of section 6424 (relating to lubricating oil not used in highway motor vehicles) is amended to read as follows: "(a) PAYMENTS.—Except as provided in subsection (f), if lubricating oil (other than cutting oils, as defined in section 4092(b), and other than oil which has previously been used) is used— (1) in a qualified business use (as defined in section 6421(d) (2)), or " (2) in a qualified bus (as defined in section 4221(d)(7)), the Secretary shall pay (without interest) to the ultimate purchaser of such lubricating oil an amount equal to 6 cents for each gallon of lubricating oil so used."
26 USC 6424.
26 USC 4092. 26 USC 6421. 26 USC 4221.
(2) TECHNICAL AND CONFORMING AMENDMENTS.—
(A) The section heading for section 6424 is amended by 26 USC 6424. striking out "NOT USED IN HIGHWAY MOTOR VEHICLES" and inserting in lieu thereof "USED FOR CERTAIN NONTAXABLE PURPOSES". (B) The table of sections for subchapter B of chapter 65 26 USC 6411. (relating to rules of special application) is amended by striking out "not used in highway motor vehicles" in the item relating to section 6424 and inserting in lieu thereof "used for certain nontaxable purposes",
(C) Paragraph (3) of section 39(a) (relating to certain uses of gasoline, special fuels, and lubricating oil) is amended by striking out "otherwise than in a highway motor vehicle" and inserting in lieu thereof "for certain nontaxable purposes". (D) Sections 6504(9) and 6675(a) are each amended by striking out "not used in highway motor vehicles" and inserting in lieu thereof "used for certain nontaxable purposes". (E) Paragraph (3) of section 209(f) of the Highway Revenue Act of 1956 is amended by striking out "lubricating oil not used in highway motor vehicles" and inserting in lieu thereof "lubricating oil used for certain nontaxable purposes".
26 USC 39.
26 USC 65(H, 6675. c 23 USC 120note.
(c) TIRES, TUBES, AND TREAD RUBBER.—
(1) IN GENERAL.—Paragraph (5) of section 4221(e) (relating 26 USC 4221. to school buses) is amended to read as follows: "(5) TIRES, TUBES, ANDTOEADRUBBER USED ON INTERCITY, LOCAL, AND SCHOOL BUSES.—Under regulations prescribed by the Secretary— "(A) the taxes imposed by paragraphs (1) and (3) of section 4071(a) shall not apply in the case of tires or inner 26 USC 4071, tubes for tires sold for use by the purchaser on or in connection with a qualified bus, and "(B) the tax imposed by paragraph (4) of section 4071 (a) shall not apply in the case of tread rubber sold for use by the purchaser in the recapping or retreading of any tire to
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