PUBLIC LAW 96-223—APR. 2, 1980
94 STAT. 241
"(4) SIGNIFICANT EXPANSION TREATED AS SEPARATE PROJECT.—A
significant expansion of any project shall be treated as a separate project. "(5) JURISDICTIONAL AGENCY.—The term 'jurisdictional agency' means— "(A) in the case of an application involving a tertiary recovery project on lands not under Federal jurisdiction— "(i) the appropriate State agency in the State in which such lands are located which is designated by the Governor of such State in a written notification submitted to the Secretary as the agency which will approve projects under this subsection, or "(ii) if the Governor of such State does not submit such written notification within 180 days after the date of the enactment of the Crude Oil Windfall Profit Tax Act of 1980, the United States Geological Survey (until such Ante, p. 229. time as the Governor submits such notification), or "(B) in the case of an application involving a tertiary recovery project on lands under Federal jurisdiction, the United States Geological Survey. "(6) BASIS OF REVIEW OF CERTAIN QUALIFIED TERTIARY RECOVERY
PROJECTS.—In the case of any project which is approved under subsection (c)(2)(D)(ii) and for which a certification is submitted to the Secretary, the project shall be considered as meeting the requirements of subparagraphs (A), (B), and (C) of subsection (c)(2) unless the Secretary determines that— "(A) the approval of the jurisdictional agency was not supported by substantial evidence on the record upon which such approval was based, or "(B) additional evidence not contained in the record upon which such approval was based demonstrates that such project does not meet the requirements of subparagraph (A), (B), or (C) of subsection (c)(2). If the Secretary makes a determination described in subparagraph (A) or (B) of the preceding sentence, the determination of whether the project meets the requirements of subparagraphs (A), (B), and (C) of subsection (c)(2) shall be made without regard to the preceding sentence. "(7) RuuNGS RELATING TO CERTAIN QUALIFIED TERTIARY RECOVERY PROJECTS.—In the case of any tertiary recovery project for which a certification is submitted to the Secretary under subsection (c)(2)(D)(ii), a taxpayer may request a ruling from the Secretary with respect to whether such project is a qualified tertiary recovery project. The Secretary shall issue such ruling within 180 days of the date after he receives the request and such information as may be necessary to make a determination. "SEC. 4994. DEFINITIONS AND SPECIAL RULES RELATING TO EXEMP- 26 USC 4994. TIONS.
"(a) QUALIFIED GOVERNMENTAL INTEREST.—For purposes of section 49910t))— "(1) IN GENERAL.—The term 'qualified governmental interest' means an economic interest in crude oil if— "(A) such interest is held by a State or political subdivision thereof or by an agency or instrumentality of a State or political subdivision thereof, and
�
