PUBLIC LAW 9 5 - 5 9 9 — N O V. 6, 1978 "(A)
QUALIFIED TAXICAB SERVICES.—The term
92 STAT. 2 7 5 9 'qualified
taxicab services' means the furnishing of nonscheduled passenger l and transportation for a fixed fare by a taxicab which is operated by a person who— " (i) is licensed to engage i n the trade or business of furnishing such transportation by a Federal, State, or local authority h a v i n g jurisdiction over a substantial portion of such transportation furnished by such person, and " ( i i) is not prohibited under the laws, regulations, or procedures of such Federal, State, or local authority, and is not prohibited by company policy, from furnishing (with consent of the passengers) shared transportation. "(B)
QUALIFIED TAXICAB.—Except as provided by sub-
paragraph (C), the term 'qualified taxicab' means any land vehicle the passenger capacity of which is less than 10 adults, including the driver. " (C) CERTAIN GAS-GUZZLING TAXICABS EXCLUDED.—The term
'qualified taxicab' does not include any vehicle if— " (i) such vehicle was acquired by the person operating such vehicle after 1978, " (ii) the model year of such vehicle is 1978 o r later, and ^ " ( i i i) the fuel economy of the model type of such vehicle is less than or equal to the average fuel economy standard applicable under section 502(a) of the Motor Vehicle Information and Cost Savings Act to the model 15 USC 2002. year of such vehicle. The preceding sentence shall not a p p l y to any vehicle manufactured by a manufacturer to which an exemption under section 502(c) of the Motor Vehicle Information and Cost Savings Act was granted (or on application could have been g r a n t e d) for the model year of such vehicle. Term s used in this subparagraph shall have the same meaning as when used in title V of the Motor Vehicle Information and Cost Savings Act. 15 USC 2001. " (3) TERMINATION.—This subsection shall not apply after December 31, 1980." (b) R E F U N D ALLOWED W H E R E $50 OR MORE PAYABLE TOR CALENDAR
QUARTER.—Subsection (f)(2) of section 6427 of such Code (as redesignated by subsection (a)) is amended to read as follows: 26 USC 6427. " (2) EXCEPTIONS.— " (A) IN GENERAL.
If—
" (i) $1,000 or more is payable under subsections (a), (b), (d), and (e), or " (ii) $50 or more is payable under subsection (e), to any person with respect to fuel used during any of the first three quarters of h i s taxable year, a claim may be filed under this section by the purchaser with respect to fuel used during such quarter. " (B) SPECIAL RULE. — I f a claim may be filed by any person
under subparagraph (A) (ii) b u t not under subparagraph (A)(i) for any quarter, such person may file a claim under
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