US Code

Public Law 119-73 (01/23/2026)

54 U.S.C. § 200310

Transfers to and from Fund

(a)

Motorboat Fuel Taxes .—

26 U.S.C. 9503(c)(3)(B)There shall be set aside in the Fund the amounts specified in section 9503(c)(3)(B) of the Internal Revenue Code of 1986 ().
(b)

Refunds of Taxes .—

There shall be paid from time to time from the Fund into the general fund of the Treasury amounts estimated by the Secretary of the Treasury as equivalent to—
(1)
26 U.S.C. 6421 the amounts paid before , under section 6421 of the Internal Revenue Code of 1986 () with respect to gasoline used after , in motorboats, on the basis of claims filed for periods ending before ; and
(2)
26 U.S.C. 6412(a)(1) 80 percent of the floor stocks refunds made before , under section 6412(a)(1) of the Internal Revenue Code of 1986 () with respect to gasoline to be used in motorboats.

Pub. L. 113–287, § 3128 Stat. 3179Pub. L. 114–94, div. C, title XXXI, § 31102(e)(2)(B)129 Stat. 1728Pub. L. 117–58, div. H, title I, § 80102(e)(2)(B)135 Stat. 1328(, , ; , , ; , , .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

200310

16 U.S.C. 460l–11.

Pub. L. 88–578, title II, § 201, Sept. 3, 1964, 78 Stat. 904; Pub. L. 91–605, title III, § 302, Dec. 31, 1970, 84 Stat. 1743; Pub. L. 94–273, § 3(4), Apr. 21, 1976, 90 Stat. 376; Pub. L. 94–280, title III, § 302, May 5, 1976, 90 Stat. 456; Pub. L. 95–599, title V, § 503(b), Nov. 6, 1978, 92 Stat. 2757; Pub. L. 97–424, title V, § 531(c), Jan. 6, 1983, 96 Stat. 2191; Pub. L. 99–514, § 2, title XVIII, § 1875(e), Oct. 22, 1986, 100 Stat. 2095, 2897; Pub. L. 100–17, title V, § 503(c), Apr. 2, 1987, 101 Stat. 258; Pub. L. 101–508, title XI, § 11211(g)(2), Nov. 5, 1990, 104 Stat. 1388–427; Pub. L. 102–240, title VIII, § 8002(d)(2)(B), Dec. 18, 1991, 105 Stat. 2204; Pub. L. 105–178, title IX, § 9002(c)(2)(B), June 9, 1998, 112 Stat. 500; Pub. L. 109–59, title XI, § 11101(c)(2)(B), Aug. 10, 2005, 119 Stat. 1944; Pub. L. 112–30, title I, § 142(e)(2)(B), Sept. 16, 2011, 125 Stat. 356; Pub. L. 112–102, title IV, §402(e)(2)(B), Mar. 30, 2012, 126 Stat. 282; Pub. L. 112–140, title IV, §402(d)(2)(B), June 29, 2012, 126 Stat. 403; Pub. L. 112–141, div. D, title I, §40102(e)(2)(B), July 6, 2012, 126 Stat. 845.

In subsection (a), the words “(relating to special motor fuels and gasoline used in motorboats)” are omitted as unnecessary.

In subsection (b), the words “(relating to amounts paid in respect of gasoline used for certain nonhighway purposes or by local transit systems)” are omitted as unnecessary.

Editorial Notes

Amendments

Pub. L. 117–582021—Subsec. (b). substituted “” for “” in pars. (1) and (2) and “” for “” in par. (1).

Pub. L. 114–942015—Subsec. (b)(1). substituted “” for “” and “” for “”.

Pub. L. 114–94, § 31102(e)(2)(B)(i)Subsec. (b)(2). , substituted “” for “”.

Statutory Notes and Related Subsidiaries

Effective Date of 2021 Amendment

Pub. L. 117–58section 80102(f) of Pub. L. 117–58section 4041 of Title 26Amendment by effective , see , set out as a note under , Internal Revenue Code.

Effective Date of 2015 Amendment

Pub. L. 114–94section 31102(f) of Pub. L. 114–94section 4041 of Title 26Amendment by effective , see , set out as a note under , Internal Revenue Code.