Children under 8 years old are NOT required to be in a rear seating position if:

• The vehicle has no back seat
• All rear seating positions are already occupied by other children
• Both A & B
  Explanation:

  "Children under the age of eight years are exempt from being transported in any rear seating position if: 1) the vehicle has no backseat (i.e., pickup truck, sports car, etc.) and 2) all rear seating positions are already being utilized by other children."
• None of the above