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LegalText 54 U.S.C. § 200310 Transfers to and from Fund us united_states_code code_section 54 NATIONAL PARK SERVICE AND RELATED PROGRAMS 2003 LAND AND WATER CONSERVATION FUND 200310 54 U.S.C. § 200310 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc54@119-100.zip /us/usc/t54/s200310 data/legal/raw/us/code/title-54/usc54.xml 83fe743c9de43bd71d8bc2c2ea1357ef431639771aeaef7da7e7d7c1a2978bc2 ae37e9ba9ffe98b17fb5695939469d1407e46b028e81e9ffb76abd1481eeb360 1880581a17f253394983c78064ba96edf70a74030852ac15023de1472ca7c3b9 2026-07-04 official
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54 U.S.C. § 200310 - Transfers to and from Fund

Text

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

(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) the amounts paid before October 1, 2029, under section 6421 of the Internal Revenue Code of 1986 (26 U.S.C. 6421) with respect to gasoline used after December 31, 1964, in motorboats, on the basis of claims filed for periods ending before October 1, 2028; and

(2) 80 percent of the floor stocks refunds made before October 1, 2029, under section 6412(a)(1) of the Internal Revenue Code of 1986 (26 U.S.C. 6412(a)(1)) with respect to gasoline to be used in motorboats.

(Pub. L. 113287, § 3, Dec. 19, 2014, 128 Stat. 3179; Pub. L. 11494, div. C, title XXXI, § 31102(e)(2)(B), Dec. 4, 2015, 129 Stat. 1728; Pub. L. 11758, div. H, title I, § 80102(e)(2)(B), Nov. 15, 2021, 135 Stat. 1328.)

Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 20031016 U.S.C. 460l11.Pub. L. 88578, title II, § 201, Sept. 3, 1964, 78 Stat. 904; Pub. L. 91605, title III, § 302, Dec. 31, 1970, 84 Stat. 1743; Pub. L. 94273, § 3(4), Apr. 21, 1976, 90 Stat. 376; Pub. L. 94280, title III, § 302, May 5, 1976, 90 Stat. 456; Pub. L. 95599, title V, § 503(b), Nov. 6, 1978, 92 Stat. 2757; Pub. L. 97424, title V, § 531(c), Jan. 6, 1983, 96 Stat. 2191; Pub. L. 99514, § 2, title XVIII, § 1875(e), Oct. 22, 1986, 100 Stat. 2095, 2897; Pub. L. 10017, title V, § 503(c), Apr. 2, 1987, 101 Stat. 258; Pub. L. 101508, title XI, § 11211(g)(2), Nov. 5, 1990, 104 Stat. 1388427; Pub. L. 102240, title VIII, § 8002(d)(2)(B), Dec. 18, 1991, 105 Stat. 2204; Pub. L. 105178, title IX, § 9002(c)(2)(B), June 9, 1998, 112 Stat. 500; Pub. L. 10959, title XI, § 11101(c)(2)(B), Aug. 10, 2005, 119 Stat. 1944; Pub. L. 11230, title I, § 142(e)(2)(B), Sept. 16, 2011, 125 Stat. 356; Pub. L. 112102, title IV, §402(e)(2)(B), Mar. 30, 2012, 126 Stat. 282; Pub. L. 112140, title IV, §402(d)(2)(B), June 29, 2012, 126 Stat. 403; Pub. L. 112141, 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

Amendments2021—Subsec. (b). Pub. L. 11758 substituted “October 1, 2029” for “October 1, 2023” in pars. (1) and (2) and “October 1, 2028” for “October 1, 2022” in par. (1). 2015—Subsec. (b)(1). Pub. L. 11494 substituted “October 1, 2023” for “October 1, 2017” and “October 1, 2022” for “October 1, 2016”. Subsec. (b)(2). Pub. L. 11494, § 31102(e)(2)(B)(i), substituted “October 1, 2023” for “October 1, 2017”.

Statutory Notes and Related Subsidiaries

Effective Date of 2021 AmendmentAmendment by Pub. L. 11758 effective Oct. 1, 2021, see section 80102(f) of Pub. L. 11758, set out as a note under section 4041 of Title 26, Internal Revenue Code.

Effective Date of 2015 AmendmentAmendment by Pub. L. 11494 effective Oct. 1, 2016, see section 31102(f) of Pub. L. 11494, set out as a note under section 4041 of Title 26, Internal Revenue Code.