PUBLIC LAW 96-222—APR. 1, 1980
94 STAT. 227
qualified business use) is amended by adding at the end thereof the following new sentence: "The preceding sentence shall not apply to use in a vessel employed in the fisheries or in the whaling business." (2) TIRES USED IN MANUFACTURE OF BUSES.—
(A) Subparagraph (C) of section 6416(b)(3) (relating to tax- 26 USC 6416. paid articles used for further manufacture, etc.) is amended by striking out "such other article is" and all that follows and inserting in lieu thereof the following: "such other article is— "(i) an automobile bus chassis or an automobile bus body, or "(ii) by any person exported, sold to a State or local government for the exclusive use of a State or local government, sold to a nonprofit educational organization for its exclusive use, or used or sold for use as supplies for vessels or aircraft;". (B) Subparagraph (B) of section 6416(b)(4) (relating to tires and inner tubes) is amended to read as follows: "(B) such other article is— "(i) an automobile bus chassis or an automobile bus body, or "(ii) by any person exported, sold to a State or local government for the exclusive use of a State or local government, sold to a nonprofit educational organization for its exclusive use, or used or sold for use as supplies for vessels or aircraft,". (C) Subsection (e) of section 4071 (relating to tires on 26 USC 4071. imported articles) is amended by striking out "under section 4061" and inserting in lieu thereof "under section 4061 or if 26 USC 406i. such article is an automobile bus chassis or an automobile bus body". (3) REFUND OF TAX ON LUBRICATING OIL USED IN PRODUCING
REREFiNED OIL.—Paragraph (2) of section 6416(b) (relating to 26 USC 6416. credit or refund for certain uses) is amended by striking out or" at the end of subparagraph (L), by striking out the period at the end of subparagraph QA) and inserting in lieu thereof "; or", and by inserting after subparagraph (M) the following: "(N) in the case of lubricating oil taxable under section 4091 which is contained in a mixture which is rerefined oil 26 USC 409i. (as defined in section 4093(b)(3)), used or sold. 26 USC 4093. The amount of the credit or refund under subparagraph (N) with respect to any lubricating oil shall be the amount which would be exempt from tax under section 4093," (4) CREDIT OR REFUND OF TAX ON TRUCK CHASSIS OR BODY USED IN
THE MANUFACTURE OF A BUS.—Subparagraph (A) of section 641603)(3) (relating to tax-paid articles used for further manufacture, etc.) is amended by striking out "component part of," and all that follows and inserting in lieu thereof the following: "component part of— "(i) another article taxable under chapter 32, or 26 USC 406i et "(ii) an automobile bus chassis or an automobile bus body, ^^^ manufactured or produced by him;". (5) Section 4221(e)(6) (relating to bus parts and accessories) is 26 USC 4221. amended to read as follows: "(6) Bus PARTS AND ACCESSORIES.—Under regulations prescribed by the Secretary, the tax imposed by section 4061(b) shall not apply to any part or accessory which is sold for use by the
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