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2022 US Code
Title 54 - National Park Service and Related Programs
Subtitle II - Outdoor Recreation Programs
Chapter 2003 - Land and Water Conservation Fund
Sec. 200310 - Transfers to and from Fund

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Citation 54 U.S.C. § 200310 (2022)
Section Name §200310. Transfers to and from Fund
Section 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.
Source Credit

(Pub. L. 113–287, §3, Dec. 19, 2014, 128 Stat. 3179; Pub. L. 114–94, div. C, title XXXI, §31102(e)(2)(B), Dec. 4, 2015, 129 Stat. 1728; Pub. L. 117–58, div. H, title I, §80102(e)(2)(B), Nov. 15, 2021, 135 Stat. 1328.)
Editorial Notes
Historical and Revision Notes
Revised SectionSource (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

2021—Subsec. (b). Pub. L. 117–58 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. 114–94 substituted "October 1, 2023" for "October 1, 2017" and "October 1, 2022" for "October 1, 2016".

Subsec. (b)(2). Pub. L. 114–94, §31102(e)(2)(B)(i), substituted "October 1, 2023" for "October 1, 2017".


STATUTORY NOTES AND RELATED SUBSIDIARIES EFFECTIVE DATE OF 2021 AMENDMENT

Amendment by Pub. L. 117–58 effective Oct. 1, 2021, see section 80102(f) of Pub. L. 117–58, set out as a note under section 4041 of Title 26, Internal Revenue Code.

EFFECTIVE DATE OF 2015 AMENDMENT

Amendment by Pub. L. 114–94 effective Oct. 1, 2016, see section 31102(f) of Pub. L. 114–94, set out as a note under section 4041 of Title 26, Internal Revenue Code.
Publication Title United States Code, 2018 Edition, Supplement 4, Title 54 - NATIONAL PARK SERVICE AND RELATED PROGRAMS
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 54 - NATIONAL PARK SERVICE AND RELATED PROGRAMS
Subtitle II - Outdoor Recreation Programs
CHAPTER 2003 - LAND AND WATER CONSERVATION FUND
Sec. 200310 - Transfers to and from Fund
Contains section 200310
Date 2022
Laws In Effect As Of Date January 5, 2023
Positive Law Yes
Disposition standard
Statutes at Large References 78 Stat. 904
84 Stat. 1743
90 Stat. 376, 456
92 Stat. 2757
96 Stat. 2191
100 Stat. 2095
101 Stat. 258
104 Stat. 1388-427
105 Stat. 2204
112 Stat. 500
119 Stat. 1944
125 Stat. 356
126 Stat. 282, 403, 845
128 Stat. 3179
129 Stat. 1728
135 Stat. 1328
Public Law References Public Law 88-578, Public Law 91-605, Public Law 94-273, Public Law 94-280, Public Law 95-599, Public Law 97-424, Public Law 99-514, Public Law 100-17, Public Law 101-508, Public Law 102-240, Public Law 105-178, Public Law 109-59, Public Law 112-30, Public Law 112-102, Public Law 112-140, Public Law 112-141, Public Law 113-287, Public Law 114-94, Public Law 117-58
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