The tax herein levied shall not apply to:

(1)  Gasoline delivered in lots of 6,000 gallons, or more, to the United States Government;

(2)  Gasoline delivered to the Armed Forces of the United States for propelling ships of the United States Navy or Coast Guard, or for aviation purposes, and when such tax is paid on account of such sales, it shall be refunded from current collections by the secretary in accordance with rules and regulations promulgated by him.  

Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.  

{{NOTE:  SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}