92 STAT. 2758
PUBLIC LAW 95-599—NOV. 6, 1978 referred to in paragraph (2)(B) is of the amount authorized to be appropriated from the Trust Fund for such fiscal year for apportionment to the States. "(4)
ADJUSTMENT or APPORTIONMENTS.—Notwithstanding any
other provision of law, the Secretary of Transportation shall (after determining a percentage for a fiscal year under paragraph (3)) apportion to the States for such fiscal year (in lieu of the amount which but for the provisions of this subsection would be so apportioned) the amount obtained by multiplying the amount authorized to be appropriated for such fiscal year by such percentage. "(5)
APPORTIONMENT or AMOUNTS PREVIOUSLY WITHHELD FROM
APPORTIONMENT.—Whenever the Secretary of the Treasury deter, mines that there will be available in the Trust Fund (excluding repayable advances) amounts which, after all other expenditures sp required to be made from the Trust Fund have been defrayed, will be available to defray the expenditures required as a result of the apportionment of funds previously withheld from apportionment for any fiscal year, he shall so advise the Secretary of Transportation. The Secretary of Transportation shall apportion to the States such portion of the funds so withheld from apportionment as the Secretary of the Treasury has advised him may be so apportioned without causing expenditures from the Trust Fund to exceed amounts available in the Trust Fund (excluding . repayable advances) to defray such expenditures. Any funds apportioned pursuant to the preceding sentence shall remain avail, able for the period for which they would be available if such " apportionment took effect with the fiscal year in which they are apportioned pursuant to the preceding sentence." 23 USC 120 note. (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to fiscal years beginning after September 30, 1978. V SEC. 505. CREDIT OR REFUND FOR CERTAIN TAXICABS OF EXCISE TAXES ON GASOLINE AND OTHER MOTOR FUELS. (a) GENERAL RULE.—Section 6427 of the Internal Revenue Code 26 USC 6427. of 1954 (relating to fuels not used for taxable purposes) is amended— (1) by redesignating subsections (e), (f), (g), (h), and (i) as subsections (f), (g), (h), (i), and (j), respectively; and (2) by inserting after subsection (d) the following new subsection: "(e) U S E I N CERTAIN TAXICABS.—
Payment. 26 USC 4081. 26 USC 4041.
"(1) IN GENERAL.—Except as provided in subsection (h), if— "(A) any gasoline on which tax is imposed by section 4081, or "(B) any fuel on the sale of which tax is imposed by section 4041, ., . . is used in a qualified taxicab while engaged exclusively in furnishing qualified taxicab services, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline or fuel an amount equal to the aggregate amount of the tax imposed on such gasoline or fuel. " (2) DEFINITIONS.—For purposes of this subsection—
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