PAYMENTS WITH RESPECT TO GASOLINE USED FOR CERTAIN N0N-HIGHWAY PURPOSES OR BY LOCAL TRANSIT SYSTEMS.

SEC. 164. PAYMENTS WITH RESPECT TO GASOLINE USED FOR CERTAIN N0N-HIGHWAY PURPOSES OR BY LOCAL TRANSIT SYSTEMS. (a) In General.—Section 6421 (c) (payments with respect to gasoline used for certain non-highway purposes or for local transit systems) is amended to read as follows: “(c) Time for Filing Claims; Period Covered.— “(1) General rule.—Except as provided in paragraph (2), not more than one claim may be filed under subsection (a), and not more than one claim may be filed under subsection (b), by any person with respect to gasoline used during the one-year period ending on June 30 of any year. No claim shall be allowed under this paragraph with respect to any one-year period unless filed on or before September 30 of the year in which such one-year period ends. “(2) Exception.—If $1,000 or more is payable under this section to any person with respect to gasoline used during a calendar quarter, a claim may be filed under this section by such person with respect to gasoline used during such quarter. No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first calendar quarter following the calendar quarter for which the claim is filed.” (b) Effective Date.—The amendment made by subsection (a) shall apply only with respect to claims the last day for the filing of which occurs after the effective date specified in section 1 (c) of this Act.