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54 U.S.C. § 200310 — Transfers to and from Fund
Federal law — U.S. Code and appendices · legal_authorities
**(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)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9503/c/3/B&num=0&edition=prelim)).
**(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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6421&num=0&edition=prelim)) 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)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6412/a/1&num=0&edition=prelim)) with respect to gasoline to be used in motorboats.
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Source file: Laws/federal/codes/united-states-code/title-54/section-200310-transfers-to-and-from-fund--c77b15362e.md
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Source location: Title 54, Chapter 2003, § 200310; chapter-2003-land-and-water-conservation-fund.md
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**(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)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9503/c/3/B&num=0&edition=prelim)).
**(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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6421&num=0&edition=prelim)) 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)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6412/a/1&num=0&edition=prelim)) with respect to gasoline to be used in motorboats.
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Federal law — U.S. Code and appendices · legal_authorities
All lands and easements heretofore and hereafter conveyed to the United States by the States of Mississippi, Alabama, and Tennessee for the right-of-way for the projected parkway between Natchez, Mississippi, and Nashville, Tennessee, together with sites acquired or to be acquired for recreational areas in connection therewith, and a right-of-way for said parkway of a width sufficient to include the highway and all bridges, ditches, cuts, and fills appurtenant thereto, but not exceeding a maximum of two hundred feet through Government-owned lands (except that where small parcels of Government-owned lands would otherwise be isolated, or where topographic conditions or scenic requirements are such that bridges, ditches, cuts, fills, parking overlooks, and landscape development could not reasonably be confined to a width of two hundred feet, the said maximum may be increased to such width as may be necessary, with the written approval of the department or agency having jurisdiction over such lands) as designated on maps heretofore or hereafter approved by the Secretary of the Interior, shall be known as the Natchez Trace Parkway and shall be administered and maintained by the Secretary of the Interior through the National Park Service, subject to the provisions of the Act of Congress approved August 25, 1916 (39 Stat. 535), entitled “An Act to establish a National Park Service, and for other purposes”,11 See References in Text note below. the provisions of which Act, as amended and supplemented, are extended over and made applicable to said parkway: Provided, That the Secretary of Agriculture is authorized, with the concurrence of the Secretary of the Interior, to connect with said parkway such roads and trails as may be necessary for the protection, administration, or uti
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Nonhighway uses** Except as provided in subsection (i), if gasoline is used in an off-highway business use, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons so used by the rate at which tax was imposed on such gasoline under section 4081. Except as provided in paragraph (2) of subsection (f) of this section, in the case of gasoline used as a fuel in an aircraft, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the amount determined by multiplying the number of gallons of gasoline so used by the rate at which tax was imposed on such gasoline under section 4081.
**(b) Intercity, local, or school buses**
(1) **Allowance** — Except as provided in paragraph (2) and subsection (i), if gasoline is used in an automobile bus while engaged in—
(A) furnishing (for compensation) passenger land transportation available to the general public, or
(B) the transportation of students and employees of schools (as defined in the last sentence of section 4221(d)(7)(C)),
the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the product of the number of gallons of gasoline so used multiplied by the rate at which tax was imposed on such gasoline by section 4081.
(2) **Limitation in case of nonscheduled intercity or local buses** — Paragraph (1)(A) shall not apply in respect of gasoline used in any automobile bus while engaged in furnishing transportation which is not scheduled and not along regular routes unless the seating capacity of such bus is at least 20 adults (not including the driver).
**(c) Exempt purposes** If gasoline is sold to any person for any
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6421
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Diesel fuel and special motor fuels**
(1) **Tax on diesel fuel and kerosene in certain cases**
(A) *In general* — There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)—
(i) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or a diesel-powered train for use as a fuel in such vehicle or train, or
(ii) used by any person as a fuel in a diesel-powered highway vehicle or a diesel-powered train unless there was a taxable sale of such fuel under clause (i).
(B) *Exemption for previously taxed fuel* — No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded.
(C) *Rate of tax*
(i) *In general* — Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use.
(ii) *Rate of tax on trains* — In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be—
(I) 3.3 cents per gallon after December 31, 2004, and before July 1, 2005,
(II) 2.3 cents per gallon after June 30, 2005, and before January 1, 2007, and
(III) 0 after December 31, 2006.
(iii) *Rate of tax on certain buses*
(I) *In general* — Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4041
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, 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, related to transfers to and from land and water conservation fund. See [section 200310 of Title 54](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title54-section200310&num=0&edition=prelim), National Park Service and Related Programs.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment.—** There is established in the Treasury the Land and Water Conservation Fund.
**(b) Deposits.—** There shall be deposited in the Fund the following revenues and collections:
(1) All proceeds (except so much thereof as may be otherwise obligated, credited, or paid under authority of the provisions of law set forth in section 572(a) or 574(a) to (c) of title 40 or under authority of any appropriation Act that appropriates an amount, to be derived from proceeds from the transfer of excess property and the disposal of surplus property, for necessary expenses, not otherwise provided for, incident to the utilization and disposal of excess and surplus property) received from any disposal of surplus real property and related personal property under chapter 5 of title 40, notwithstanding any provision of law that such proceeds shall be credited to miscellaneous receipts of the Treasury. Nothing in this chapter shall affect existing laws or regulations concerning disposal of real or personal surplus property to schools, hospitals, and States and their political subdivisions.
(2) The amounts provided for in [section 200310 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title54-section200310&num=0&edition=prelim).
**(c) Authorization of Appropriations.—**
(1) **In general.—** — In addition to the sum of the revenues and collections estimated by the Secretary to be deposited in the Fund pursuant to this section, there are authorized to be appropriated annually to the Fund out of any money in the Treasury not otherwise appropriated such amounts as are necessary to make the income of the Fund not less than $900,000,000 for each fiscal year.
(2) **Receipts under outer continental shelf lands act.—** — To the extent that amounts ap
Source: Supplied U.S. Code snapshot — release unconfirmed · 54 U.S.C. § 200302
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general**
(1) **Tires and taxable fuel** — Where before October 1, 2028, any article subject to the tax imposed by section 4071 or 4081 has been sold by the manufacturer, producer, or importer and on such date is held by a dealer and has not been used and is intended for sale, there shall be credited or refunded (without interest) to the manufacturer, producer, or importer an amount equal to the difference between the tax paid by such manufacturer, producer, or importer on his sale of the article and the amount of tax made applicable to such article on and after October 1, 2028, if claim for such credit or refund is filed with the Secretary on or before March 31, 2029, based upon a request submitted to the manufacturer, producer, or importer before January 1, 2029, by the dealer who held the article in respect of which the credit or refund is claimed, and, on or before March 31, 2029, reimbursement has been made to such dealer by such manufacturer, producer, or importer for the tax reduction on such article or written consent has been obtained from such dealer to allowance of such credit or refund. No credit or refund shall be allowable under this paragraph with respect to taxable fuel in retail stocks held at the place where intended to be sold at retail, nor with respect to taxable fuel held for sale by a producer or importer of taxable fuel.
(2) **Definitions** — For purposes of this section—
(A) The term “dealer” includes a wholesaler, jobber, distributor, or retailer.
(B) An article shall be considered as “held by a dealer” if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title to such article or possession thereof has not at any time been transferred to any person other t
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6412
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Federal law — U.S. Code and appendices · legal_authorities
Page 3614
TITLE 26—INTERNAL REVENUE CODE
§ 6412
amendment made by paragraph (1) [amending this sec-
tion] shall take effect as if included in the amendments
made by section 504 of the Economic Recovery Tax Act
of 1981 [Pub. L. 97–34, amending section 1212 of this
title].’’
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100–647 effective, except as
otherwise provided, as if included in the provision of
the Tax Reform Act of 1986, Pub. L. 99–514, to which
such amendment relates, see section 1019(a) of Pub. L.
100–647, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 231(d)(3)(H) of Pub. L. 99–514
applicable to taxable years beginning after Dec. 31,
1985, see section 231(g) of Pub. L. 99–514, set out as a
note under section 41 of this title.
Amendment by section 1847(b)(10) of Pub. L. 99–514 ef-
fective, except as otherwise provided, as if included in
the provisions of the Tax Reform Act of 1984, Pub. L.
98–369, div. A, to which such amendment relates, see
section 1881 of Pub. L. 99–514, set out as a note under
section 48 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 474(r)(37) of Pub. L. 98–369 ap-
plicable to taxable years beginning after Dec. 31, 1983,
and to carrybacks from such years, see section 475(a) of
Pub. L. 98–369, set out as a note under section 21 of this
title.
Amendment by section 714(n)(2)(B) of Pub. L. 98–369
effective as if included in the provision of the Tax Eq-
uity and Fiscal Responsibility Act of 1982, Pub. L.
97–248, to which such amendment relates, see section
715 of Pub. L. 98–369, set out as a note under section 31
of this title.
Notwithstanding section 715 of Pub. L. 98–369, amend-
ment by section 714(n)(2)(B) of Pub. L. 98–369 appli
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6412
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Federal law — U.S. Code and appendices · legal_authorities
Page 3640
TITLE 26—INTERNAL REVENUE CODE
§ 6421
from such years, see section 475(a) of Pub. L. 98–369, set
out as a note under section 21 of this title.
EFFECTIVE DATE OF 1983 AMENDMENTS
For effective date of amendment by Pub. L. 97–473,
see section 204 of Pub. L. 97–473, set out as an Effective
Date note under section 7871 of this title.
Amendment by section 511(f) of Pub. L. 97–424 effec-
tive Apr. 1, 1983, see section 511(h)(1) of Pub. L. 97–424,
set out as a note under section 4041 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Pub. L. 95–458, § 3(d), Oct. 14, 1978, 92 Stat. 1257, pro-
vided that: ‘‘The amendments made by this section
[amending this section and section 6427 of this title]
shall take effect on the first day of the first calendar
quarter which begins more than 90 days after the date
of the enactment of this Act [Oct. 14, 1978].’’
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1906(a)(26), (b)(13)(A) of Pub.
L. 94–455 effective on first day of first month which be-
gins more than 90 days after Oct. 4, 1976, see section
1906(d)(1) of Pub. L. 94–455, set out as a note under sec-
tion 6013 of this title.
Pub. L. 94–455, title XIX, § 1906(b)(6)(B), Oct. 4, 1976, 90
Stat. 1834, provided that: ‘‘The amendments made by
subparagraph (A) [amending this section] shall apply
with respect to the use of liquids after December 31,
1970.’’
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91–258 effective July 1, 1970,
and applicable with respect to taxable years ending
after June 30, 1970, respectively, see section 211(a), (b)
of Pub. L. 91–258, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Pub. L. 89–44, title VIII, § 809(f), June 21, 1965, 79 Stat.
168, provided that: ‘‘The amendments
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6421
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Creation of Trust Fund** There is established in the Treasury of the United States a trust fund to be known as the “Airport and Airway Trust Fund”, consisting of such amounts as may be appropriated, credited, or paid into the Airport and Airway Trust Fund as provided in this section, section 9503(c)(5), or section 9602(b).
**(b) Transfers to Airport and Airway Trust Fund** There are hereby appropriated to the Airport and Airway Trust Fund amounts equivalent to—
(1) the taxes received in the Treasury under—
(A) section 4041(c) (relating to aviation fuels),
(B) section 4043 (relating to surtax on fuel used in aircraft part of a fractional ownership program),
(C) sections 4261 and 4271 (relating to transportation by air), and
(D) section 4081 with respect to aviation gasoline and kerosene to the extent attributable to the rate specified in section 4081(a)(2)(C), and
(2) the amounts determined by the Secretary of the Treasury to be equivalent to the amounts of civil penalties collected under [section 47107(m) of title 49](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title49-section47107/m&num=0&edition=prelim), United States Code.
There shall not be taken into account under paragraph (1) so much of the taxes imposed by section 4081 as are determined at the rate specified in section 4081(a)(2)(B).
**(c) Appropriation of additional sums** There are hereby authorized to be appropriated to the Airport and Airway Trust Fund such additional sums as may be required to make the expenditures referred to in subsection (d) of this section.
**(d) Expenditures from Airport and Airway Trust Fund**
(1) **Airport and airway program** — Amounts in the Airport and Airway Trust Fund shall be available, as provided by appropriation Acts, for making expen
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 9503
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Federal law — U.S. Code and appendices · legal_authorities
Page 4123
TITLE 26—INTERNAL REVENUE CODE
§ 9503
the provisions of the Taxpayer Relief Act of 1997, Pub.
L. 105–34, to which such amendment relates, see section
6024 of Pub. L. 105–206, set out as a note under section
1 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Pub. L. 105–34, title X, § 1031(e)(3), Aug. 5, 1997, 111
Stat. 933, provided that: ‘‘The amendments made by
subsection (d) [amending this section] shall apply with
respect to taxes received in the Treasury on and after
October 1, 1997.’’
EFFECTIVE DATE OF 1996 AMENDMENTS
Except as otherwise specifically provided, amend-
ment by Pub. L. 104–264 applicable only to fiscal years
beginning after Sept. 30, 1996, and not to be construed
as affecting funds made available for a fiscal year end-
ing before Oct. 1, 1996, see section 3 of Pub. L. 104–264,
set out as a note under section 106 of Title 49, Transpor-
tation.
Amendment by section 1609(c), (g)(4)(C), (D) of Pub. L.
104–188 effective on 7th calendar day after Aug. 20, 1996,
see section 1609(i) of Pub. L. 104–188, set out as a note
under section 4041 of this title.
Amendment by section 1703(n)(10) of Pub. L. 104–188
effective as if included in the provision of the Revenue
Reconciliation Act of 1993, Pub. L. 103–66, §§ 13001–13444,
to which such amendment relates, see section 1703(o) of
Pub. L. 104–188, set out as a note under section 39 of
this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103–66 effective Jan. 1, 1994,
see section 13242(e) of Pub. L. 103–66, set out as a note
under section 4041 of this title.
EFFECTIVE DATE OF 1992 AMENDMENT
Pub. L. 102–581, title V, § 502(b), Oct. 31, 1992, 106 Stat.
4898, provided that: ‘‘The amendment made by sub-
section (a) [amending this section] shall take effect as
if inclu
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 9503
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