Pub. L. 91-258, tit. II, sec. 207
PAYMENTS WITH RESPECT TO CERTAIN USES OF GASOLINE AND SPECIAL FUELS.
SEC. 207. PAYMENTS WITH RESPECT TO CERTAIN USES OF GASOLINE AND SPECIAL FUELS. (a) Payments With Respect to Certain Nontaxable Uses of Fuels.—Subchapter B of chapter 65 (relating to rules of special application) is amended by adding after section 6426 (as added by section 406 (e) of this title) the following new section: