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PUBLIC LAW 103-66—AUG. 10, 1993 107 STAT. 513 (A) HELD BY A PERSON.—Gasoline, diesel fuel, and avia- tion fuel shall be considered as lield by a person" if title thereto has passed to such person (whether or not delivery to the person has been made). (B) GASOLINE.—^The term "gasoline" has the meaning given such term by section 4082 of such Code. (C) DIESEL FUEL.—The term "diesel fuel" has the mean- ing given such term by section 4092 of such Code. (D) AVIATION FUEL.—The term "aviation fuel" has the meaning given such term by section 4092 of such Code. (E) SECRETARY.—The term "Secretary" means the Sec- ret£iry of the Treasury or his delegate. (4) EXCEPTION FOR EXEMPT USES.—The tax imposed by paragraph (1) shall not apply to gasoline, diesel fuel, or aviation fuel held by any person exclusively for any use to the extent a credit or refund of the tax imposed by section 4081 or 4091 of such Code, as the case may oe, is allowable for such use. (5) EXCEPTION FOR FUEL HELD IN VEHICLE TANK.—NO tax shall be imposed by paragraph (1) on gasoline or diesel fuel held in the tank of a motor vehicle or motorboat. (6) EXCEPTION FOR CERTAIN AMOUNTS OF FUEL.— (A) IN GENERAL.—No tax shall be imposed by para- graph (1)— (i) on gasoline held on October 1, 1993, by any person if the aggregate amoimt of gasoline held by such person on such date does not exceed 4,000 gallons, and (ii) on diesel fuel or aviation fuel held on October 1, 1993, by any person if the aggregate amount of diesel fuel or aviation fuel held by such person on such date does not exceed 2,000 gallons. The preceding sentence shall apply only if such person submits to the Secretary (at the time and in the manner required by the Secretary) such information as the Sec- retary shall require for purposes of this paragraph. (B) EXEMPT FUEL.—^For purposes of subparagraph (A), there shall not be taken into account fuel held by any person which is exempt from the tax imposed by paragraph (1) by reason of paragraph (4) or (5). (C) CONTROLLED GROUPS.—^For purposes of this paragraph— (i) CORPORATIONS.— (I) IN GENERAL.—All persons treated as a con- trolled group shall be treated as 1 person. (II) CONTROLLED GROUP.—The term "con- trolled group" has the meaning given to such term by subsection (a) of section 1563 of such Code; except that for such purposes the phrase "more than 50 percent" shall be substituted for the phrase "at least 80 percent" each place it appears in such subsection. (ii) NONINCORPORATED PERSONS UNDER COMMON CONTROL.—^Under regulations prescribed by the Sec- Regulations. retary, principles similar to the principles of clause (i) shall apply to a group of persons under common control where 1 or more of such persons is not a corporation.